Gulig and Durham, a law firm, started 20X8 with accounts receivable of $60,000 and an allowance for uncollectible accounts of $8,000. The 20X8 service revenue on account was $400,000, and cash collections on account totaled $410,000. During 20X8, Gulig & Durham wrote off uncollectible accounts receivable of $7,000. At December 31, 20X8, the aging of accounts receivable indicated that Gulig & Durham will not collect $10,000 of its accounts receivable.

1. Journalize Gulig & Durham'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.

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