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Facial Cosmetics provides plastic surgery primarily to hide the appearance of unwanted scars and other blemishes. During 2021, the company provides services of $401,000 on account. Of this amount, $51,000 remains uncollected at the end of the year. An aging schedule as of December 31, 2021, is provided below.
  

Age Group	Amount Receivable					Estimated Percent Uncollectible
Not yet due		$	31,000				3	%
0-30 days past due			10,100				4	%
31–60 days past due			7,100				11	%
More than 60 days past due			2,800				25	%
Total		$	51,000

2. Record the December 31, 2021, adjustment, assuming the balance of Allowance for Uncollectible Accounts before adjustment is $310 (debit). (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

Journal entry worksheet

• Record the adjusting entry for Uncollectible Accounts.

Note: Enter debits before credits.

Date	General Journal	Debit	Credit
December 31, 2021

Answer 1

			Amount	Estimated	Estimated
			Receivable	percent	Bad
Age Group				uncollectible	Debts
Not yet due			31,000	3%	930
0-30 days past due			10,100	4%	404
31-60 days past due			7,100	11%	781
more than 60 days past due			2,800	25%	700
total			51,000		2815
Date	General Journal				Debit	Credit
12/31/2021	Bad debts expense				3125
	Allowance for uncollectible accounts					3,125
	(2815+310)