Gulig and Durham, a law firm, started 2020 with accounts receivable of \(\$ 60.000\) and an allowance for uncollectible accounts of \(\$ 5,000\). The 2020 service revenue on account was \(\$+00,000\), and cash coilections on account totalled \(\$ 410,000\). During 2020, Gulig and Durham wrote off uncollectible accounts receivable of \(\$ 7,000\). At December 31, 2020, the aging-of-receivables method indicated that Gulig and Durham will not collect \(\$ 10,000\) of its accounts receivable.

Journalize Gulig and Durham's

(a) service revenue,

(b) cash collections on account,

(c) write-offs of uncollectible receivables, and

(d) bad debt expense for the year. Explanations are not required. Prepare a T-account for Allowance for Uncollectible Accounts to show your computation of bad debt expense for the year.