Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $589,000. Of this amount, $79,000 remains receivable at the end of the year. An aging schedule as of December 31, 2024, is provided below. Estimated Age Group Not yet due 0 to 90 days past due 91 to 180 days past Amount Receivable Percent Uncollectible $39,000 5% 15,900 10% 10,900 30% due More than 180 days 13,200 80% past due Total $79,000 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 $4,900 (credit). 3. On July 19, 2025, a customer's account balance of $7,900 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. Complete this question by entering your answers in the tabs below. Req 1 Req 2 to 4 Calculate the allowance for uncollectible accounts. Age Group Estimated Amount Uncollectible Not yet due 0 to 90 days past due 91 to 180 days past due More than 180 days past due Total Req 1 Req 2 to 4 >