Required:

Record the adjusting entry for uncollectible accounts on December $31,2024.$

$2-$a$.$ Record the write$-$off of accounts receivable in $2025.$

$2-$b$.$ Calculate the balance of Allowance for Uncollectible Accounts at the end of $2025($before adjustment in $2025).$

$3-$a$.$ Assume the same facts as above but assume actual write$-$offs in $2025$ were $$15,000.$ Record the write$-$off of accounts receivable in $2025.$

$3-$b$.$ Calculate the balance of Allowance for Uncollectible Accounts at the end of $2025($before adjustment in $2025).$