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 $584,000. Of this amount, $74,000 remains receivable at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Age Group Not yet due 0-90 days past due 91-180 days past due Amount Receivable Percent Uncollectible $34,000 48 15,400 20% 10,400 25% More than 180 days past due Total 14,200 80% $74,000 3. On July 19, 2022, a customer's account balance of $7,400 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.)