$T_{\text{u}\text{b}\text{b}\text{s}}$ Sign Company uses the allowance method in accounting for uncollectible accounts. Past experience indicates that $1\%$ of net credit sales will eventually be uncollectible. $($a$)$ Record the following events in $2020.$

Aug. $10$ Determined that the account of L$.$ Young for $$600$ is uncollectible.

Sept. $12$ Determined that the account of J$.$ E$.$ Ford for $$3,400$ is uncollectible.