During 2001, its first year if operations, Mexico Construction provides services on account of $160, cash collections on these accounts total $110. Pave estimates that 30% of the uncollected accounts will be uncollected. in 2002, the company writes off uncollectible accounts of $10. Mexico prepares annual financial statements. Which of the following does Mexico record in its adjusting entry at the end of 2001? What does Mexico record for the write off in 2002