Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $576,000. Of this amount, $66,000 remains receivable at the end of the year. An aging schedule as of December 31, 2024, is provided below. Age Group Not yet due 0 to 90 days past due 91 to 180 days past due More than 180 days past due Total Amount Receivable $26,000 14,600 9,600 15,800 $66,000 Estimated Percent Uncollectible 4% 15% 20% 85% 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 $3,600 (credit). 3. On July 19, 2025, a customer's account balance of $6,600 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.

Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $576,000. Of this amount, $66,000 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 $3,600 (credin). 3. On July 19, 2025, a customer's account balance of $6,600 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