Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $584,000 Of this amount, $74,000 remains receivable at the end of the year. An aging schedule as of December 31,2024 , is provided below. 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 $4.400 (credin). 3. On July 19,2025 , a customer's account balance of $7,400 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. Journal entry worksheet Record the adjusting entry for uncollectible accounts. Note: Enter debits before credits. Complete this question by entering your answers in the tabs below. Calculate the allowance for uncollectible accounts