A summary of Klugman Company's December 31, 2024, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group: Age Group Amount % 060 days $ 66,000 0.5 6190 days 25,000 1.0 91120 days 3,600 10.0 Over 120 days 1,000 50.0 The allowance for uncollectible accounts had a balance of $1,460 on January 1, 2024. During the year, bad debts of $810 were written off. Required: Prepare all journal entries for 2024 with respect to bad debts and the allowance for uncollectible accounts. record write off