! Required information 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 $404,000 on account. Of this amount, $54,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Age Group Not yet due Amount Receivable $34,000 Percent Uncollectible 39 0-30 days past due 10,400 4% 31-60 days past due 7,400 11% More than 60 days past due 2,200 25% Total $54,000 Problem 5-4B Part 3