Doane Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2024, the company provides services of $396,000 on account. Of this amount, $46,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2024, follows.

Age Group	Amount Receivable	Estimated Percent Uncollectible
Not yet due	$ 26,000	4%
0 to 30 days past due	9,600	6%
31 to 60 days past due	6,600	12%
More than 60 days past due	3,800	30%
Total	$ 46,000

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 $260 (debit).

3. On April 3, 2025, a customers account balance of $360 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.