Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $577,000. Of this amount, $67,000 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 $27,000 14,700 9,700 Req 1 15,600 $67,000 Req 2 to 4 Estimated Percent Uncollectible 48 20% 25% 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 $3,700 (credit). 70% 3. On July 19, 2025, a customer's account balance of $6,700 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 he cash collection. Complete this question by entering your answers in the tabs below. 2. Record the December 31, 2024, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,700 (credit). 3. On July 19, 2025, a customer's account balance of $6,700 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 specialzes in correcting misaligned teeth. During 2024, Pearl provides 5 ervices on account of $577,000. Of this amount, $67,000 remains recelvable at the end of the yeat. An aging schedule as of December 31,2024 , is provided below. Required: Calculate the allowance for uncollectible accounts. Record the December 31, 2024, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is 3,700 (credit . On July 19,2025 , a customer's account balance of $6,700 is written off as uncollectible. Record the write-off. On September 30, 2025, the customer whose account was written off in requirement 3 unexpectedly pays the full amount. Record he cash collection. Complete this question by entering your answers in the tabs below. 2. Record the December 31, 2024, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,700 (credit). 3. On July 19, 2025, a customer's account balance of $6,700 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