During 2021, Its first year of operations, Pave Construction provides services on account of $120,000. By the end of 2021, cash collections on these accounts total $90,000. Pave estimates that 20% of the uncollected accounts will be uncollectible. In 2022, the company writes off uncollectible accounts of $5,400. Required 1. Record the adjusting entry for uncollectible accounts on December 31, 2021. (If no entry is required for a particuler transaction/event, select "No Journal Entry Required" In the first account field.) View transaction list Journal entry worksheet Record the adjusting entry for Uncollectible Accounts Note: Enter debits before credits. Date General Journal Debit Credit December 31. Bad Debt Expense 2021 Allowance for Uncollectible Accounts Clear entry Record entry View general journal 2-a. Record the write-off of accounts recelvable In 2022 (If no entry Is required for e particular transaction/event, select"No Journel Entry Required" In the first account field.) View transaction list Journal entry worksheet Record the write-off of accounts receivable in 2022. Note: Enter debits before credits. Date Debit Credit General Journal December 31, 2022 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 3-a. Assume the same facts as above but assume actual write-offs In 2022 were $8,100. Record the write-off of accounts recelvable In 2022 (If no entry is required for a particuler transaction/event, select "No Journal Entry Required" In the first account fleld.) View transaction list Journal entry worksheet Record the write-off of accounts receivable in 2022 Note: Enter debits before credits. Date General Journal Debit Credit December 31 2022 Clear entry Record entry View general journal 3-b. Assume the same facts as above but assume actual write-offs In 2022 were $8,100. 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