Brom Bones & Co$.$ uses the balance sheet approach to estimate bad debts and maintains an allowance account to reduce accounts receivable to realizable value. An analysis of the accounts receivable at year$-$end produced the following age groups.

$(1)$ Not yet due $$174,000$

$(2)1-30$ days past due $$90,000$

$(3)31-60$ days past due $$39,000$

$(4)61-90$ days past due $$9,000$

$(5)$ Over $90$ days past due $$15,000$

Total accounts receivable $.$ $$327,000$

In reliance upon its past experience with collections, the company estimated the percentages probably uncollectible for the above five age groups to be as follows: Group $1,1\%$; Group $2,4\%$; Group $3,10\%$; Group $4,30\%$; and Group $5,50\%$

Prior to adjustment at December $31($year$-$end date$),$ the Allowance for Doubtful Accounts showed a credit balance of $$6,300.$

Compute the estimated amount of uncollectible accounts based on the above classification by age groups. $($general journal format$)$

Prepare the adjusting entry needed to bring the Allowance for Doubtful Accounts to the proper amount. $($partial balance sheet format$)$

Assume that on February $2$ of the following year, Brom Bones & Co$.$ learned that an account receivable that had originated on October $6$ in the amount of $$5,000$ was worthless because of the bankruptcy of the customer, Crane Company. Prepare the journal entry required on February $2$ to write off this account receivable. $($general journal format$)$