Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $573,000. Of this amount, $63,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below.

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.)

Journal entry worksheet Record the entry to re-establish account previously written off. Note: Enter debits before credits. Date General Journal Debit Credit September 30, 2022 Record entry Clear entry View general journal Journal entry worksheet Record cash received on account. Note: Enter debits before credits. Date General Journal Debit Credit September 30, 2022 Record entry Clear entry View general journal Age Group Not yet due 0-90 days past due 91180 days past due More than 180 days past due Total Amount Receivable $23,000 14,300 9,300 16,400 $63,000 Estimated Percent Uncollectible 5% 15% 20% 85%