During 2024, Its first year of operations, Platform Construction provides services on account of $134,000. By the end of 2024, cash collections on these accounts total $97,000. Platform estimates that 25% of the uncollected accounts will be uncollectible. In 2025, the company writes off uncollectible accounts of $8,325. Required: 1. Record the adjusting entry for uncollectible accounts on December 31, 2024. 2-a. Record the write-off of accounts receivable in 2025. 2-b. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2025 (before adjustment in 2025). 3-a. Assume the same facts as above but assume actual write-offs in 2025 were $13,320. Record the write-off of accounts receivable. In 2025. 3-b. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2025 (before adjustment in 2025).