Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $579,000. Of this amount, $69,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below.

Age Group	Amount Receivable					Estimated Percent Uncollectible
Not yet due		$	29,000				4	%
0-90 days past due			14,900				15	%
91180 days past due			9,900				20	%
More than 180 days past due			15,200				85	%
Total		$	69,000

3. On July 19, 2022, a customers account balance of $6,900 is written off as uncollectible. Record the write-off. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

4. On September 30, 2022, the customer whose account was written off in part 3 unexpectedly pays the full amount. Record the cash collection. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)