During $2026,$ its first year of operations, Pave Construction provides services on account of $$176,500.$ By the end of $2026,$ cash

collections on these accounts total $$125,000.$ Pave estimates that $30\%$ of the uncollected accounts will be uncollectible. In $2027,$ the

company writes off uncollectible accounts of $$17,500.$

Required:

What is the journal entry to record bad debt expense for the year ended December $31,2026?$

What is the journal entry to write off accounts receivable in $2027?$

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

Journal entry worksheet

Record the entry for Bad Debt Expense.

Note: Enter debits before credits.