Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $590,000. Of this amount, $80,000 remains receivable at the end of the year. An aging schedule as of December 31, 2024, is provided below.

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 $5,000 (credit).
3. On July 19, 2025, a customer’s account balance of $8,000 is written off as uncollectible. Record the write-off.
4. On September 30, 2025, the customer whose account was written off in requirement 3 unexpectedly pays the full amount. Record the cash collection.

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Age Group Not yet due 0-90 days past due 91-180 days past due More than 180 days past due Total Amount Receivable $40,000 16,000 11,000 13,000 $80,000 Estimated Percent Uncollectible 4% 20% 25% 80%