Blocker Company estimates its uncollectible accounts based on an analysis of receivables. On December $31,2024,$ a junior accountant prepared the following aging schedule for the

company's $$88,000$ in outstanding receivables.

Are Interval

Not due

$1-30$ days past due

$31-60$ days past due

$61-90$ days past due

Over $90$ days past due

Total Receivables

Estimated Uncollectible

Accounts

Prior to Adjustment, the Allowance for Uncollectible Accounts currently has a $$310$ debit balance.

Prepare the adjusting entry to record the company's estimate of uncollectible accounts.

Prepare the journal entry to write$-$off the following accounts:

Prepare the entry to record receipt of the unexpected payment from J$.$ Kyle for the full amount owed.