Record the entry to write-off specific accounts.

Record the entry to adjust allowance for uncollectible accounts at the year-end.

A summary of Klugman Company's December 31, 2016, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group: Age Group Amount % 0-60 days $60,000 .5 61-90 days 22,000 1.0 91-120 days 3,000 10.0 Over 120 days 1,000 50.0 The allowance for uncollectible accounts had a balance of $1,400 on January 1, 2016. During the year, bad debts of $750 were written off. Required: Prepare all journal entries for 2016 with respect to bad debts and the allowance for uncollectible accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)