A company uses the allowance method to account for bad debts. The current year was the first year of operations for the company, so it had a $0 opening balance in its allowance for uncollectible accounts. During the current year, the company provided a total of $233,000 of services on account. During the current year, the company wrote off uncollectible accounts of $9.400. By the end of the current year, cash collections on accounts recelvable totaled $197,400. The company estimates that 10% of the accounts receivable balance at 1231 of the current year will prove uncollectible Required: 1. What joumal entry did the company record to write off uncollectible accounts during the current year? 2. What joumal entry should the company record to recognize bad debt expense for the current year? Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the write-offs of allowance for uncollectible accounts during the current yeat. Note: Enter debits before ared ts