record the journal entries! thanks!

1 Record the entry to re-establish account previously written off. 2 Record cash received on account. Required information Problem 5-48 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 $393,000 on account of this amount. $43,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total Amount Receivable $23,000 9,300 8,300 4,400 $43,000 Estimated Percent Uncollectible 4% 6% 12% 30% Problem 5-48 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.)