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 $588,000. Of this amount, $78,000 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 tire balance of Allowance for Uncollectible Accounts before adjustment is $4,800 (credit). 3. On July 19, 2025, a customer's account balance of $7,800 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. Journal entry worksheet Record the adjusting entry for uncollectible accounts. Note: Enter debits before credits