A medical clinic performs elective laser surgery that corrects vision. Such procedures are not covered by third-party payers such as Blue Cross or Medicare Consider the following balances of the medical clinic on December 31, 20X1: Gross Receivables from Individual Patients, $312,000 and Allowance for Doubtful Receivables, $38,000, which makes Net Receivables $337,000. During 20X2, total billings to individual patients were $2.4 million. Past experience indicated that 13% of such individual billings would ultimately be uncollectible. Write-offs of receivables during 20X2 were $270,000. Requirement 1. Prepare all journal entries for 20X2. (Record debits first, then credits. Explanations are not required. Enter amounts as whole dollars, not millions.) (a) Total billings to individual patients. Accounts Debit Credit (a) Incc 9) 12)