Write-Off of Uncollectible Accounts. Abei Enterprises had 30 customers utilizing its financlal planning services in 202.3. Each customer paid Abel $25,000 for receiving Abel's assistance. Abel estimates that 4.5% of its $750,000 credit sales in 2023 will be uncollectible. During 2024 , Abel wrote off $3,300 related to services performed in 2023. Required: 1. Prepare the journal entry to record the defaulted balance from the prior year. If an amount box does not require an entry, leave it blank: (Record write-off of defauited account) 2. Prepare the adjusting entry to record the bad debt expense for the current year. If an amount box does not require an entry, leave it blank. (Record adjusting entry for bad debt expense estimate)