1. Facial Cosmetics provides plastic surgery primarily to hide the appearance of scars and other blemishes. During 2020, the Company provided services of $400,000 on account. Of this amount, $50,000 remains uncollected at the end of the year. An aging schedule as of December 30, 2020 is provided below:

Age Group Amount Receivable Estimated Percent Uncollectible

Not yet due $30,000 2%

0-30 days past due 10,000 5%

31-60 days past due 7,000 10%

More than 60 days past due 3,000 22%

$50,000

Required:

1. Calculate the allowance for uncollectible accounts.
2. Record the December 31, 2020, adjusting entry, assuming the balance of the allowance account before adjusting entries is $3,000 debit.
3. On April 3, 2020, a customer's account balance of $4,000 is written off as uncollectible. Record the write-off in general journal form.
4. On July 17, 2021, the customer whose account was written off in Number 3 unexpectedly pays $1,000 but indicates there will not be any additional amount forthcoming. Record the cash collection in general journal form.