A summary of Klugman Company's December 31, 2021, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group:

Age Group Amount %
0-60 days $50,000 0.5
61-90 days 17,000 1
91-120 days 2,000 10
Over 120 days 1,200 50

The allowance for uncollectible accounts had a balance of $1,300 on January 1, 2021. During the year, bad debts of $650 were written off.

Required:
Prepare all journal entries for 2021 with respect to bad debts and the allowance for uncollectible accounts.