Problem 5-4A (Algo) Record transactions related to uncollectible accounts (LO5-4, 5-5) Pearl E White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $572,000. Of this amount, $62,000 remains receivable at the end of the year. An aging schedule as of December 31, 2024, is provided below. Age Group Not yet due 0 to 90 days past due 91 to 180 days past due More than 100 days past due Total Required: Amount Receivable Estinated Peccent Uncollectible $22,000 14,200 5% 10% 9,200 30% 16,600 nox $63,000 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 $3,200 (credi 3. On July 19, 2025, a customer's account balance of $6,200 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. Age Group Estimated Amount Uncollectible Not yet due 0 to 90 days past due 91 to 100 days past due More than 180 days past due Total Req 2 to 4 > Pearl E White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $572,000 Of this amount, $62,000 remains receivable at the end of the year. An aging schedule as of December 31, 2024, is provided below. Age Group Not yet due to 90 days past due 91 to 180 days past Amount Receivable Estimated Percent Uncollectible $22,000 14,200 5% 10% 9,200 30% Hore than 180 days past due 16,600 562,000 Total 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 $3,200 (credi 3. On July 19, 2025, a customer's account balance of $6,200 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. Red 1 Reg 2 to 4 2. Record the December 31, 2024, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,200 (credit). 3. On July 19, 2025, a customer's account balance of $6,200 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. (Note: If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 3 4 Record the adjusting entry for uncollectible accounts. Note: Enter debts before credits Datel December 31, 2024 General Journal Debit Credit Record entry Clear entry View general journal > Show less A