During 2021, its first year of operations, Pave Construction provides services on account of $144,000. By the end of 2021, cash collections on these accounts total $102,000. Pave estimates that 20% of the uncollected accounts will be uncollectible. In 2022, the company writes off uncollectible accounts of $7,560.Required:1. Record the adjusting entry for uncollectible accounts on December 31, 2021.2-a. Record the write-off of accounts receivable in 2022.2-b. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022).3-a. Assume the same facts as above but assume actual write-offs in 2022 were $11,340. Record the write-off of accounts receivable in 2022.3-b. Assume the same facts as above but assume actual write-offs in 2022 were $11,340. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022).