Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $570,000. Of this amount, $60,000 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 $20,000 5% 0 to 90 days past due 14,000 15% 91 to 180 days past due 9,000 20% More than 180 days past due 17,000 85% Total $60,000 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 $3,000 (credit). 3. On July 19, 2025, a customers account balance of $6,000 is written off as unco