During 2018, its first year of operations, Pave Construction provides services on account of $122,000. By the end of 2018, cash collections on these accounts total $91,000. Pave estimates that 25% of the uncollected accounts will be bad debts. Required: 1. Record the adjustment for uncollectible accounts on December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list Journal entry worksheet Record the adjustment entry for Uncollectible Accounts. Note: Enter debits before credits. Date December 31, 2018 General Journal Debit Credit Record entry Clear entry View general Journal Note: Enter debits before credits General Journal Date December 31, 2018 Debit Credit Record entry Clear entry View general journal 2. Calculate the net realizable value of accounts receivable. Total accounts receivable Met realizable value