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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

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.)

Write off in part 3: 7,600

1. Journal entry worksheet

• Record the entry to re-establish account previously written off.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
September 30, 2022

2. Journal entry worksheet

• Record cash received on account.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
September 30, 2022