please do part 1

Required information E8-9 (Static) Recording and Determining the Effects of Write-Offs, Recoveries, and Bad Debt Expense Estimates on the Balance Sheet and Income Statement [LO 8-2] [The following information applies to the questions displayed below.] Fraud investigators incorporated operates a fraud detection service. a. On March 31,10 customers were billed for detection services totaling $25.000. b. On October 31 , a customer balance of $1,500 from a prior year was determined to be uncollectible and was written off. c. On December 15 , a customer paid an old balance of $900, which had been written off in a prior year. d. On December 31,$500 of bad debts were estimated and recorded for the year. E8-9 (Static) Part 1 Required: 1. Prepare journal entries for each transaction above. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account fleld.)