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 $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

2. Record the December 31, 2021, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $4,600 (credit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

ournal entry worksheet

• Record the adjusting entry for Uncollectible Accounts.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
December 31, 2021