Pearl E$.$ White Orthodontist specializes in correcting misaligned teeth. During $2026,$ Pearl provides services on account of $\backslash$$$604,000.$ Of this amount, $\backslash (\backslash$$ $136,000\backslash )$ remains receivable at the end of the year. An aging schedule as of December $31,2026,$ is provided below.

Required:

$1.$ Calculate the allowance for uncollectible accounts.

$2.$ Calculate bad debt expense for $2026,$ assuming the balance of Allowance for Uncollectible Accounts before adjustment is $\backslash (\backslash$$ $6,400\backslash )($positive$,$ credit balance$).$

$3.$ On July $19,2027,$ a customer's account balance of $\backslash (\backslash$$ $9,400\backslash )$ is written off as uncollectible. Show the financial statement effects of this write$-$off.

Complete this question by entering your answers in the tabs below.

Required $2$

Calculate bad debt expense for $2026,$ assuming the balance of Allowance for Uncollectible Accounts before adjustment is $\backslash (\backslash$$ $6,400\backslash )($positive$,$ credit balance$).$