Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $410,000 on account. Of this amount, $60,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below.

Age group: amount receivable estimated percent uncollectible

not yet due 40000 3%

0-30 days past due. 11000 4%

31-60 days past due 8000 11%

More than 60 days past due 1000 25%

Total: 60000

2. Record the December 31, 2021, adjusting entry assuming the balance of Allowance for Uncollectible Accounts before adjustment is $400 (debit). (If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field.)