Pearl E$.$ White Orthodontist specializes in correcting misaligned teeth. During $2024,$ Pearl provides services on account of

$$577,000.$ Of this amount, $$67,000$ remains receivable at the end of the year. An aging schedule as of December $31,2024,$

is provided below.

Required:

Calculate the allowance for uncollectible accounts.

Record the December $31,2024,$ adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before

adjustment is $$3,700($credit$).$

On July $19,2025,$ a customer's account balance of $$6,700$ is written off as uncollectible. Record the write$-$off.

On September $30,2025,$ the customer whose account was written off in requirement $3$ unexpectedly pays the full

amount. Record the cash collection.