Required information [The following information applies to the questions displayed below.] Pearl E White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $571,000. Of this amount, $61,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below. Age Group Not yet due 0-90 days past due 91-180 days past due More than 180 days past due Total Amount Receivable $21,000 Estimated Percent Uncollectible 5% 14,100 20% 9,100 25% 16,800 70% $61,000 2. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $3,100 (credit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No Date. December 31, General Journal 1 2021 Bad Debt Expense Allowance for Uncollectible Accounts Debit Credit Required information [The following information applies to the questions displayed below] Pearl E White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $571,000. Of this amount, $61,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Percent Age Group: Not yet due 0-90 days past due 91-180 days past due More than 180 days past due Total Amount Receivable. Uncollectible. $21,000 5% 14,100 20% 9,100 25% 16,800 70% $61,000 3. On July 19, 2022, a customer's account balance of $6,100 is written off as uncollectible. Record the write-off. (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 write off of actual bad debts. Required information [The following information applies to the questions displayed below.) Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $571,000. Of this amount, $61,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below. Age Group Amount Receivable Estimated Percent Uncollectible Not yet due $21,000 5% 0-90 days past due 14,100 20% 91-180 days past due, 9,100 25% More than 180 days past due Total 16,800 70% $61,000 4. On September 30, 2022, the customer whose account was written off in part 3 unexpectedly pays the full amount 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 2 Record the entry to re-establish account previously written off. Required information [The following information applies to the questions displayed below] Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $571,000. Of this amount, $61,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below. Age Group Amount Receivable. Estimated Percent Uncollectible Not yet due $21,000 Sk 0-90 days past due 14,100 20% 91-180 days past due 9,100 25% More than 180 days past due 16,800 70% Total $61,000 Required: 1. Calculate the allowance for uncollectible accounts. Estimated Amount Uncollectible Age Group Not yet due 0-90 days past due 91-180 days past due More than 180 days past due Total $