A Summary of Klugman Company's December 31, 2009, Accounts Receivable

A summary of Klugman Company's December 31, 2009, accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group:
The allowance for uncollectible accounts had a balance of $1,400 on January 1, 2009. During the year, bad debts of $750 were written off.
Required:
Prepare all journal entries for 2009 with respect to bad debts and the allowance for uncollectible accounts.
$\begin{array}{lrr}\text { Age Group }& \text { Amount }& \%\\0-60 \text { days } & \$ 60,000 & .5 \\61-90 \text { days } & 22,000 & 1.0 \\91-120 \text { days } & 3,000 & 10.0 \\\text { Over } 120 \text { days } & 1,000 & 50.0\end{array}$