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Pincus Associates uses the allowance method to account for bad debts. During 2021, its first year of operations, Pincus provided a total of $252,000 of services on account. In 2021, the company wrote off uncollectible accounts of $10,200. By the end of 2021, cash collections on accounts receivable totaled $214,200. 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.) View transaction list Journal entry worksheet 1 2 Record the write-offs of allowance for uncollectible accounts during 2021. Note: Enter debits before credits. General Journal Debit Credit Event 1