At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $21,800. By the end of the year, actual bad debts total $25,500. Required: 1. Record the write-off to uncollectible accounts. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet 2. What is the balance of Allowance for Uncollectible Accounts