Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2024, the company provides services of $410,000 on account. Of this amount, $60,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2024, follows.

Required:
1. Calculate the allowance for uncollectible accounts.
2. Record the December 31, 2024, adjusting entry, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $400 (debit).
3. On April 3, 2025, a customer’s account balance of $500 is written off as uncollectible. Record the write-off.
4. On July 17, 2025, 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.

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Age Group Not yet due 0-30 days past due 31-60 days past due More than 60 days past due Total Amount Receivable $40,000 11,000 8,000 1,000 $60,000 Estimated Percent Uncollectible 3% 4% 11% 25%