3-a. Assume the same acts as above but assume actual write-Ons in 2022 were $15,390. Recora the write-OTT OT accounts receivable in 2022. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the write-off of accounts receivable in 2022. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2022 Record entry Clear entry View general journal 3-b. Assume the same facts as above but assume actual write-offs in 2022 were $15,390. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022). Beginning Balance in 2022 Ending Balance in 2022 During 2021, its first year of operations, Pave Construction provides services on account of $136,000. By the end of 2021, cash collections on these accounts total $98,000. Pave estimates that 30% of the uncollected accounts will be uncollectible. In 2022, the company writes off uncollectible accounts of $10,260. Required: 1. Record the adjusting entry for uncollectible accounts on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No General Journal Debit Credit Date December 31, 2021 1 | Bad Debt Expense 11,400 Allowance for Uncollectible Accounts 11,400 View transaction list Journal entry worksheet Record the write-off of accounts receivable in 2022. Note: Enter debits before credits. General Journal Debit Credit Date December 31, 2022 This is a numeric cell, so please enter numbers only. Record entry Clear entry View general journal