Pincus Associates uses the allowance method to account for bad debts. During 2021, its first year of operations, Pincus provided a total of $258,000 of services on account. In 2021, the company wrote off uncollectible accounts of $10,400. By the end of 2021, cash collections on accounts receivable totaled $218,400. Pincus estimates that 20% of the accounts receivable balance at 12/31/2021 will prove uncollectible.

Required: 1. & 2. What journal entry did Pincus record to write off uncollectible accounts during 2021 and to recognize bad debt expense for 2021? (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)