Pharoah Inc. uses the allowance method to estimate uncollectibles. The company produced the following aging of the accounts receivable at year$-$end.

Calculate the total estimated uncollectibles based on the below information.

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List of Accounts

$($c$)$ Of the above accounts, $$5,200$ is determined to be specifically uncollectible. Prepare the journal entry to write off the uncollectible account.

$($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$