Gable Incorporated provides legal services. During 2021, the company provides services of $500,000 on account. Of this amount, $70,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total Estimated Amount Percent Receivable Uncollectible $40,000 5% 19,000 10% 9,000 20% 6,000 40% $74,000 Required: 1. Calculate the allowance for uncollectible accounts. 2. Record the December 31, 2021 adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $500 (debit) 3. On April 3, 2022, a customer's account balance of $600 is written off as uncollectible. Record the write-off. 4. On July 17, 2022, the customer whose account was written off in Requirement 3 unexpectedly pays $200 of the amount but does not expect to pay any additional amounts. Record the cash collection. Required 1 Required 2 Required 3 Required 4 Calculate the allowance for uncollectible accounts. Age Group Estimated Amount Uncollectible Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total $ 0 - Journal entry worksheet Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2021 Record entry Clear entry View general Journal Required 1 Required 2 Required 3 Required 4 On April 3, 2022, a customer's account balance of $600 is written off as uncollectible. Record the write-off. (If no enti particular transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet 1 > Record write off of actual bad debts. Note: Enter debits before credits. Date General Journal Debit Credit April 03, 2022 Record entry Clear entry View general journal Required 1 Required 2 Required 3 Required 4 On July 17, 2022, the customer whose account was written off in Requirement 3 unexpectedly pays $200 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 General Journal Debit Credit July 17, 2022 Record entry Clear entry View general Journal