During $2024,$ its first year of operations, Riley Construction provides services on account of $$126,000.$ By the end of $2024,$ cash collections on these accounts total $$93,000.$ Riley estimates that $20\%$ of the uncollected accounts will be uncollectible. In $2025,$ the company writes off uncollectible accounts of $$5,940.$

Required:

$1.$ Record the adjusting entry for uncollectible accounts on December $31,2024.$

$2-$a$.$ Record the write$-$off of accounts receivable in $2025.$

$2-$b$.$ Calculate the balance of Allowance for Uncollectible Accounts at the end of $2025($before adjustment in $2025).$

$3-$a$.$ Assume the same facts as above but assume actual write$-$offs in $2025$ were $$8,910.$ Record the write$-$off of accounts receivable in $2025.$

$3-$b$.$ Calculate the balance of Allowance for Uncollectible Accounts at the end of $2025($before adjustment in $2025).$