Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $586,000. Of this amount, $76,000 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 $36,000 5% 0 to 90 days past due 15,600 10% 91 to 180 days past due 10,600 30% More than 180 days past due 13,800 80% Total $76,000 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 $4,600 (credit).3. On July 19, 2025, a customers account balance of $7,600 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.