During 2021, its first year of operations, Pave Construction provides services on account of $148,000. By the end of 2021. cash collections on these accounts total $104,000. Pave estimates that 25% of the uncollected accounts will be uncollectible. In 2022, the company writes off uncollectible accounts of $9.900. 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 feld.) View transaction list Journal entry worksheet Record the adjusting entry for Uncollectible Accounts. Enter debits before credits General Journal Debit Date December 31 2021 Credit Record entry Clear entry View general Journal 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.) View transaction list Journal entry worksheet 1 Record the write-off of accounts receivable in 2022 Mar debitor credits General Journal Date December 31, 2022 h Record entry Clear entry View general journal 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 Saved mework 3-a. Assume the same facts as above but assume actual write-offs in 2022 were $14,850. Record the write-off of accounts receivable in 2022. (1 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