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 flell.) 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 fleld.) View transaction list 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 $13,320. 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 fleld.) 3-b. Assume the same facts as above but assume actual write offs In 2022 were $13,320. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022). Beginning Balance in 2022 L Ending Balance in 2022