Pincus Associates uses the allowance method to account for bad debts. 2024 was the first year of operations for Pincus, so it had a $0 opening balance in its allowance for uncollectible accounts. During 2024, Pincus provided a total of $233,000 of services on account. In 2024 , the company wrote off uncollectible accounts of $9,400. By the end of 2024 , cash collections on accounts receivable totaled $197,400. Pincus estimates that 10% of the accounts receivable balance at 12/31/2024 will prove uncollectible. Required: 1. What journal entry did Pincus record to write off uncollectible accounts during 2024 ? 2. What journal entry should Pincus record to recognize bad debt expense for 2024 ? Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet Record the write-offs of allowance for uncollectible accounts during 2024. Note: Enter debits before credits