Pincus Associates uses the allowance method to account for bad debts. $2024$ was the first year of operations for Pincus, so it had a $$0$ opening balance in its allowance for uncollectible accounts. During $2024.$ Pincus provided a total of $$212,000$ of services on account. In $2024,$ the company wrote off uncollectible accounts of $$8,500.$ By the end of $2024,$ cash collections on accounts receivable totaled $$178,500.$ Pincus estimates that $5\%$ of the accounts receivable balance at $\frac{12}{31}\frac{?}{2024}$ will prove uncollectible.

Required:

What journal entry did Pincus record to write off uncollectible accounts during $2024?$

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.

$1$ Record the write$-$offs of allowance for uncollectible accounts during $2024.$

$(2)$ Record the entry to recognize bad debt expense for $2024.$