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. Estimated Percent Uncollectible Age Group Not yet due 0 to 90 days past Amount Receivable $26,000 4% 14,600 15% due 91 to 180 days past 9,600 20% due More than 180 days past due 15,800 85% Total $66,000 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 $3,600 (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. Complete this question by entering your answers in the tabs below. Req 1 Req 2 to 4 Calculate the allowance for uncollectible accounts.