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Gulig and Doherty, a law firm, started 2012 with accounts receivable of $26,000 and an allowance for uncollectible accounts of$2,000. The 2012 service revenues on account totaled $183,000, and cash collections on account totaled$133,000. During 2012, Gulig and Doherty wrote off uncollectible accounts receivable of $2,500. At December 31, 2012, the aging of accounts receivable indicated that Gulig and Doherty will not collect$1,790 of its accounts receivable. Journalize Gulig and Doherty’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. Prepare a T-account for Allowance for Uncollectible Accounts to show your computation of uncollectible-account expense for the year.

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Journal entry record the accounting transactions in journal book. Using the double entry system of accounting all transactions are recorded in chronological order.

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