During $2024,$ its first year of operations, Platform Construction provides services on account of $$158,000.$ By the end of $2024,$ cash collections on these accounts total $$109,000.$ Platform estimates that $30\%$ of the uncollected accounts will be uncollectible. In $2025,$ the company writes off uncollectible accounts of $$13,230.$

Required:

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 $$19,845.$ 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 $2025).$

Complete this question by entering your answers in the tabs below.

Record the adjusting entry for uncollectible accounts on December $31,2024.($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

Journal entry worksheet

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