During $2024,$ its first year of operations, Pave Construction provides services on account of $$160,000.$ By the end of $2024,$ cash

collections on these accounts total $$110,000.$ Pave estimates that $25\%$ of the uncollected accounts will be uncollectible. In $2025,$ the

company writes off uncollectible accounts of $$10,000.$

Required:

What is the journal entry to record bad debt expense for the year ended December $31,2024?$

What is the journal entry to write off accounts receivables in $2025?$

Note: If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.