During 2021, its first year of operations, Pave Construction provides services on account of $134,000. By the end of 2021, cash collections on these accounts total $97,000. Pave estimates that 25% of the uncollected accounts will be uncollectible. In 2022, the company writes off uncollectible accounts of $8,325. 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.) No Debit Credit 1 Dato General Journal December 31, 202 Bad Debt Expense Allowance for Uncollectible Accounts 9,250 9,250 9 M 3-b. Assume the same facts as above but assume actual write-offs in 2022 were $13,320. Calculate the balance of Alowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022). $ Beginning Balance in 2022 Less: Write-offs During 2022 9,250 13,320 Ending Balance in 2022 $ 4,070 X