[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

Problem 5-4A Part 3

3. On July 19, 2022, a customers account balance of $7,600 is written off as uncollectible. Record the write-off.

4.On September 30, 2022, the customer whose account was written off in part 3 unexpectedly pays the full amount. Record the cash collection.