At December $31,2021,$ Wonder of the World Travel has an Accounts Receivable balance of $$89,000.$ Allowance for Uncollectible Accounts has a credit balance of $$830$ before the year$-$end adjustment. Service revenue $($all on account$)$ for $2021$ was $$700,000.$ Wonder of the World estimates that its uncollectible$-$account expense for the year is $2\%$ of service revenue.

Read the requirement.

Make the year$-$end entry to record uncollectible$-$account expense. $($Record debits first, then credits. Exclude explanations from any journal entries.$)$

Journal Entry

$\backslash$table$[[,$Journal,,,$],[,$Date,Accounts,Debit,Credit$],[$Dec$,31,,,],[,,,,],[,,,,],[,,,,]]$

Show how Accounts Receivable and the Allowance for Uncollectible Accounts are reported on the balance sheet at December $31,2021.$

BALANCE SHEET $($Partial$)$

Current assets: