Gray and Durnham$,$ a law$$ firm, started $2020$ with accounts receivable of $$65,000$ and an allowance for uncollectible accounts of $$4,500.$ The $2020$ service revenue on account was $$421,000,$ and cash collections on account totalled $$418,000.$ During $2020,$ Gray and Durnham wrote off uncollectible accounts receivable of $$7,900.$ At December$31,2020,$ the$$ aging$-$of$-$receivables method indicated that Gray and Durnham will not collect $$10,100$ of its accounts receivable.

Journalize Gray and Durnham$\text{'}$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.