Problem 5-4B Record transactions related to uncollectible accounts (L05-4, 5-5) [The following information applies to the questions displayed below.) Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $390,000 on account of this amount, $40,00 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below Estimated Amount Percent Age Group Receivable Uncollectible Not yet due $20,000 0-30 days past due 9,000 6% 31-60 days past due 6,000 12% More than 60 days past due 5,000 30% Total $40,000 1 2 Record the entry to re-establish account previously written off. Note: Enter debits before credits. Date General Journal Debit Credit July 17, 2022