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. Age Group Amount Receivable Estimated Percent Uncollectible Not yet due $22,000 5% 0 to 90 days past due 14,200 10% 91 to 180 days past due 9,200 30% More than 180 days past due 16,600 80% Total $62,000 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 customers account balance of $6,200 is written off as uncollectible. Record the write-off. 4. On September 30, 2025, the customer whose account was written off in requirement 3 unexpectedly pays the full amount. Record the cash collection.