Problem $5-4$A $($Algo$)$ Record transactions related to uncollectible accounts $($LO$5-4,5-5)$

Pearl E$.$ White Orthodontist specializes in correcting misaligned teeth. During $2024,$ Pearl provides services on account of $$585,000.$ Of this amount, $$75,000$ remains receivable at the end of the year. An aging schedule as of December $31,2024,$ is provided below.

$\backslash$table$[[$Age Group,$\backslash$table$[[$Amount$],[$Receivable$]],\backslash$table$[[$Estimated$],[$Percent$],[$Uncollectible$]]],[$Not yet due,$$35,000,3\%$