During Year 1, Its first year of operations, a company provides services on account of $134,000. By the end of Year 1, cash collections on these accounts total $97,000. The company estimates that 25% of the uncollected accounts will be uncollectible. In Year 2, the company writes off uncollectible accounts of $8,325 Required: 3-a. Assume the same facts as above but assume actual write-offs in Year 2 were $13,320. 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 < 1 Record the write-off of accounts receivable in Year 2. Note: Enter debits before credits Date December 31 General Journal Debit Credit 3-b. Assume the same facts as above but assume actual write-offs in Year 2 were $13,320. 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