During 2021, its first year of operations, Pave Construction provides services on account of $142,000. By the end of 2021, cash collections on these accounts total $101,000. Pave estimates that 25% of the uncollected accounts will be uncollectible. In 2022, the company writes off uncollectible accounts of $9,225.

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.)

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.)

2-b. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022).

3-a. Assume the same facts as above but assume actual write-offs in 2022 were $14,760. 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.)

3-b. Assume the same facts as above but assume actual write-offs in 2022 were $14,760. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022).