At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $14,700. By the end of the year, actual bad debts total $16,400. 1. Record the write-off to uncollectible accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 1 > Record the write-off to uncollectible accounts. Note: Enter debits before credits. Transaction General Journal Debit Credit 1 Record entry Clear entry View general journal Required information (The following information applies to the questions displayed below.] At the beginning of the year, Mitchum Enterprises allows for estimated uncollectible accounts of $14,700. By the end of the year, actual bad debts total $16,400. 2. Following the write-off, what is the balance of Allowance for Uncollectible Accounts? (Enter the amount as a positive value.) Allowance for uncollectible accounts