Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $393,000 on account. Of this amount, $43,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total Amount Receivable $23,000 Percent Uncollectible 49 9,300 68 6,300 128 4,400 30% $43,000 2. Record the December 31, 2021, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $230 (debi). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet < Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 No Journal Entry Required Record entry Clear entry View general Journal 3. On April 3, 2022, a customer's account balance of $330 is written off as uncollectible. Record the write-off. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" In the first account field.) View transaction list Journal entry worksheet < Record write off of actual bad debts. Note: Enter debits before credits, Date April 03, 2022 General Journal Debit Credit View general journal Record entry Clear entry 4. On July 17, 2022, the customer whose account was written off in Part 3 unexpectedly pays $100 of the amount but does not expect to pay any additional amounts. Record the cash collection. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the entry to re-establish account previously written off. Note: Enter debits before credits. Date July 17, 2022 General Journal Debit Credit Record entry Clear entry View general journal 4. On July 17, 2022, the customer whose account was written off in Part 3 unexpectedly pays $100 of the amount but does not expect to pay any additional amounts. Record the cash collection. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record cash received on account. Note: Enter debits before credits. Date July 17, 2022 General Journal Debit Credit Record entry Clear entry View general Journal