Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2012, the company provides services of $400,000 on account. Of this amount, $50,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2012, is provided below.

Age Group.................... Amount Receivable......... Estimated Percent Uncollectible

Not yet due ....................................$30,000......................................... 2%

0-30 days past due .............................10,000.......................................... 5%

31-60 days past due ............................7,000.......................................... 10%

More than 60 days past due ....................3,000 ..........................................20%

Total ............................................$50,000

Required:

1. Calculate the allowance for uncollectible accounts.

2. Record the December 31, 2012, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $300 ( debit ).

3. On April 3, 2013, a customer's account balance of $400 is written off as uncollectible. Record the write-off.

4. On July 17, 2013, the customer whose account was written off in Requirement 3 unexpectedly pays $100 of the amount but does not expect to pay any additional amounts. Record the cash collection.