Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2018, Pearl provides services on account of $580,000. Of this amount, $70,000 remains receivable at the end of the year. An aging schedule as of December 31, 2018, is provided below.

Age Group	Amount Receivable	Estimated Percent Uncollectible
Not yet due	$ 30,000	5%
0-90 days past due	15,000	10%
91-180 days past due	10,000	30%
More than 180 days past due	15,000	80%
Total	$ 70,000
Required: 1. Calculate the allowance for uncollectible accounts. 2. Record the December 31, 2018, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $4,000 (credit). (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 3. On July 19, 2019, a customers account balance of $7,000 is written off as uncollectible. Record the write-off. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 4. On July 19, 2019, a customers account balance of $7,000 is written off as uncollectible. On September 30, 2019, the customer unexpectedly pays the full amount. Record the cash collection. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)