Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $408,000 on account. Of this amount, $58,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Percent Uncollectible. Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total. Amount Receivable $38,000 48 10,800 61 7,800 12% 1,400 $58,000 30% Problem 5-4B Part 4 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.