Gulig and Doherty, a law firm, started 2012 with accounts receivable of $26,000 and an allowance for uncollectible accounts of $2,000. The 2012 service revenues on account totaled $183,000 and cash collections on account totaled $133,000. During 2012, Gulig and Doherty wrote off uncollectible accounts receivable of $2,500. At December 31, 2012, the aging of accounts receivable indicated that Gulig and Doherty will not collect $1,790 of its accounts receivable.
Journalize Gulig and Doherty’s
(a) Service revenue,
(b) Cash collections on account,
(c) Write-offs of uncollectible receivables, and
(d) Uncollectible-account expense for the year.
Explanations are not required.

Prepare a T-account for Allowance for Uncollectible Accounts to show your computation of uncollectible-account expense for the year.