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9. A summary of Klugman Company's December 31,2016 , accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group: The allowance for uncollectible accounts had a balance of $1,400 on January 1, 2016. During the year, customer accounts of $750 were written off. Required: a. Prepare all journal entries for 2016 with respect to (a) writing off customer accounts for the year and (b) recording bad debt expense