Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $572,000. Of this amount, $62,000 remains receivable at the end of the year. An aging schedule as of December 31, 2024, is provided below.

Required: 1. Calculate the allowance for uncollectible accounts. 2. Record the December 31,2024 , adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,200 (credit). 3. On July 19,2025 , a customer's account balance of $6,200 is written off as uncollectible. Record the write-off. Complete this question by entering your answers in the tabs below. Calculate the allowance for uncollectible accounts. 2. Record the December 31,2024 , adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,200 (credit). 3. On July 19,2025 , a customer's account balance of $6,200 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.) Show less A