Doane Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2024, the company provides services of $390,000 on account. Of this amount, $40,000 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 $ 20,000 4% 0 to 30 days past due 9,000 6% 31 to 60 days past due 6,000 12% More than 60 days past due 5,000 30% Total $ 40,000 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 $200 (debit). 3. On April 3, 2025, a customers account balance of $300 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