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 $250,000 of services on account. In 2024, the company wrote off uncollectible accounts of $10,000. By the end of 2024, cash collections on accounts receivable totaled $210,000. Pincus estimates that 20% of the accounts receivable balance at 12/31/2024 will prove uncollectible.

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?