Required information

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Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2021, Pearl provides services on account of $586,000. Of this amount, $76,000 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		$	36,000				5	%
0-90 days past due			15,600				10	%
91180 days past due			10,600				30	%
More than 180 days past due			13,800				80	%
Total		$	76,000

3. On July 19, 2022, a customers account balance of $7,600 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.)

Journal entry worksheet

• Record write off of actual bad debts.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
July 19, 2022