Pearl E$.$ White Orthodontist specializes in correcting misaligned teeth. During $2024,$ Pearl provides services on account of $$581,000.$ Of this amount, $$71,000$ remains receivable at the end of the year. An aging schedule as of December $31,2024,$ is provided below.

Age Group Amount

Receivable Estimated Percent Uncollectible

Not yet due $$31,0004\%$

$0$ to $90$ days past due $15,10020\%$

$91$ to $180$ days past due $10,10025\%$

More than $180$ days past due $14,80070\%$

Total $$71,000$

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 $$4,100($credit$).$

$3.$ On July $19,2025,$ a customer$$s account balance of $$7,100$ is written off as uncollectible. Record the write$-$off.

$4.$ On September $30,2025,$ the customer whose account was written off in requirement $3$ unexpectedly pays the full amount. Record the cash collection.