Problem 5-4A (Algo) Record transactions related to uncollectible accounts (LO5-4, 5-5) Pearl E. White Orthodontist specializes in correcting misaligned teeth. Duting 2024, Pearl provides services on account of $571,000. Of this amount, $61,000 remains receivable at the end of the year. An aging schedule as of December 31, 2024, is provided below. 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 $3,100 (credin 3. On July 19, 2025, a customer's account balance of $6,100 is written off as uncollectible. Record the write-off. 4. On September 30,2025, the customer whose occount 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. 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 $3.100 (credit) 3. On July 19,2025 , a customer's account balance of $6,100 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. Calculate the allowance for uncollectible accounts