Problem 5-4B Record transactions related to uncollectible accounts (LO5-4, 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 $394,000 on account. Of this amount, $44,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below Estimated Percent Uncollectible Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Amount Receivable $24,000 9,400 6,400 4,200 $44,000 3% 4% 11% 25% Total Problem 5-4B Part 4 4. On July 17, 2022, the customer whose account was written off in Part 3 unexpectedly pays $100 of the amount but does not expect to pay any additional amounts. Record the cash collection. (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 Record the entry to re-establish account previously written off