Pearl E$.$ White Orthodontist specializes in correcting misaligned teeth. During $2024,$ Pearl provides services on account of $$585,000.$

Of this amount, $$75,000$ remains receivable at the end of the year. An aging schedule as of December $31,2024,$ is provided below.

Required:

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

adjusting entry is $$4,500($credit balance$).$

On July $19,2025,$ a customer's account balance of $$7,500$ is written off as uncollectible. Record the write$-$off.

Note: If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.