Required information [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 2018, the company provides services of $405,000 on account. Of this amount, $55,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2018, 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 $ 35,000 10,500 Estimated Percent Uncollectible 4% 6% 7,500 12% 2,000 30% $ 55,000 Required: 1. Calculate the allowance for uncollectible accounts. Estimated Age Group Amount Uncollectible Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total $ 0 2. Record the December 31, 2018, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $350 (debit). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 4. On July 17, 2019, 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 transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet