Please help with 2b and 3b! Please show math involved.

During 2021, its first year of operations, Pave Construction provides services on account of $130,000. By the end of 2021, cash collections on these accounts total $95,000. Pave estimates that 30% of the uncollected accounts will be uncollectible. In 2022, the company writes off uncollectible accounts of $9,450. Required: 1. Record the adjusting entry for uncollectible accounts on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) No Date General Journal Debit Credit 10,500 1 December 31, 202 Bad Debt Expense Allowance for Uncollectible Accounts 10,500 2-a. Record the write-off of accounts receivable in 2022. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) No Date General Journal Debit Credit December 31, 202 Allowance for Uncollectible Accounts Accounts Receivable 9,450 1 9,450 2-b. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022). Beginning Balance in 2022 $ 95,000 10,500 Less: Bad Debt Expense Less: Write-offs During 2022 9,450 Ending Balance in 2022 *Red text indicates no response was expected in a cell or a formula-based calculation is incorrect; no points deducted. 3-a. Assume the same facts as above but assume actual write-offs in 2022 were $14,175. Record the write-off of accounts receivable in 2022. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) No Date General Journal Debit Credit December 31, 202 Allowance for Uncollectible Accounts 14,175 Accounts Receivable 14,175 1 3-b. Assume the same facts as above but assume actual write-offs in 2022 were $14,175. Calculate the balance of Allowance for Uncollectible Accounts at the end of 2022 (before adjustment in 2022). Beginning Balance in 2022 $ 130,000 Less: Write-offs During 2022 14,175 Ending Balance in 2022