A Summary of London Fashion's December 31, 2009, Accounts Receivable

A summary of London Fashion'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 $1,600 at January 1, 2009. During the year bad debts of $1,150 were written off.
Required:
Prepare all 2009 journal entries with respect to bad debts and the allowance for uncollectible accounts.
$\begin{array}{lrr}\text { Age Group }& \text { Amount }& \%\\0-60 \text { days } & \$ 40,000 & .5 \\61-90 \text { days } & 15,000 & 1.5 \\91-120 \text { days } & 2,000 & 15.0 \\\text { over } 120 \text { days } & 800 & 80.0\end{array}$