Pearl E. White Orthodontist specializes in correcting misaligned teeth. During 2024, Pearl provides services on account of $582,000. Of this amount, $72,000 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	$32,000	4%
0 to 90 days past due	15,200	15%
91 to 180 days past due	10,200	20%
More than 180 days past due	14,600	85%
Total	$72,000

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 $4,200 (credit). 3. On July 19, 2025, a customers account balance of $7,200 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.