Journal entry worksheet 1 > Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2021 Record entry Clear entry View general journal Required information Problem 5-4B Record transactions related to uncollectible accounts (L05-4, 5-5) The following information applies to the questions displayed below.) Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $393,000 on account of this amount, $43,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below. Estimated Amount Percent Age Group Receivable Uncollectible Not yet due $23,000 0-30 days past due 9,380 6% 31-60 days past due 6,300 12% More than 60 days past due 4,400 30% Total $43,000 Problem 5-4B Part 3 3. On April 3, 2022, a customer's account balance of $330 is written off as uncollectible. Record the write-off. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)