During 2021, its first year of operations, Pave Construction provides services on account of $158,000 By the end of 2021, cash collections on these accounts total $109,000 Pave estimates that 30% of the uncollected accounts will be uncollectible in 2022, the company writes off uncollectible accounts of $13,230. Required: 1. Record the adjusting entry for uncollectible accounts on December 31, 2021. (if no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) 55:00 Debit Credit View transaction litt View journal entry worksheet No Date General Journal December 31 2021 Bad Debt Expense Allowance for Unicollectible Accounts 1 14,700 14.700 2-a. Record the write-off of accounts receivable in 2022, (if no entry is required for a particular transaction/event, select "No Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the write-off of accounts receivable in 2022 Not: Enter debits before credits General Journal Debit Credit Date December 31, 2022 2-b. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022 Beginning Balance in 2022 Ending Balance in 2022 3-a. Assume the same facts as above but assume actual write-offs in 2022 were $19,845. Record the write-off of accounts receivable in 2022. (I no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet