Perform the following accounting for the receivables of Evans and Tanner, a law firm, at December 31, 2010.

Requirements
1. Start with the beginning balances for these T-accounts:
Accounts Receivable, $97,000 Allowance for Uncollectible Accounts, $5,000 Post the following 2010 transactions to the T-accounts:
a. Service revenue of $698,000, all on account
b. Collections on account, $722,000
c. Write-offs of uncollectible accounts, $8,000
d. Uncollectible-account expense (allowance method), $14,000
2. What are the ending balances of Accounts Receivable and Allowance for Uncollectible Accounts?
3. Show how Evans and Tanner will report accounts receivable on its balance sheet at December 31, 2010.