During 2021, its first year of operations, Pave Construction provides services on account of $128,000. By the end of 2021, cash collections on these accounts total $94,000. Pave estimates that 25% of the uncollected accounts will be uncollectible. In 2022, the company writes off uncollectible accounts of $7,650, 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.) View transaction list View journal entry worksheet No General Journal Debit Credit Date December 31 2021 1 Bad Debt Expense 8,500 Allowance for Uncollectible Accounts 8,500 19:58 2-a. Record the write-off of accounts receivable in 2022. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) ok + View transaction list View journal entry worksheet t Na General Journal Debit Credit aces Date December 31, 2022 1 Allowance for Uncollectible Accounts Accounts Receivable 8,500 34,000 2-b. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022) Beginning Balance in 2022 Less: Write-offs During 2022 8.500 7,650 Ending Balance in 2022 $ 850 3-a. Assume the same facts as above but assume actual white-offs in 2022 were $11.475. Record the write-off of accounts receiva 2022. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list FREE View journal entry worksheet BE No General Journal Debit Credit Date December 31. 2022 1 8,500 Allowance for Uncollectible Accounts Accounts Receivable 128,000