During Year 1, its first year of operations, a company provides services on account of $138,000. By the end of Year 1, cash collections on these accounts total $99,000. The company estimates that 20% of the uncollected accounts will be uncollectible. In Year 2, the company writes off uncollectible accounts of $7,020. Required: 1. Record the adjusting entry for uncollectible accounts on December 31, Year 1. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet h Record the adjusting entry for Uncollectible Accounts. Note: Enter debits before credits. Date General Journal Debit Credit December 31 2-a. Record the write-off of accounts receivable in Year 2. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the write-off of accounts receivable in Year 2. Note: Enter debits before credits. Date General Journal Debit Credit December 31 3-b. Assume the same facts as above but assume actual write-offs in Year 2 were $10,530. Calculate the balance of Allowance for Uncollectible Accounts at the end of Year 2 (before adjustment in Year 2). Beginning Balance in Year 2 Ending Balance in Year 2