Peterson Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2024 , the company provides services of $391,000 on account. Of this amount, $41,000 remains uncollected at the end of the year. An aging schedule as of December 31,2024 , follows. 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 $210 (debit). 3. On April 3, 2025, a customer's account balance of $310 is written off as uncollectible. Record the write-off. 4. On July 17, 2025 , the customer whose account was written off in requirement 3 unexpectedly pays $100 of the amount but does not expect to pay any additional amounts. Record the cash collection. Complete this question by entering your answers in the tabs below. 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 $210 (debit). 3. On April 3, 2025, a customer's account balance of $310 is written off as uncollectible. Record the write-off. 4. On July 17, 2025, the customer whose account was written off in requirement 3 unexpectedly pays $100 of the amount but does not expect to pay any additional amounts. Record the cash collection. (Note: If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)