At December $31,2021,$ Warm Weather Travel has an Accounts Receivable balance of $$92,000.$ Allowance for Uncollectible Accounts has a credit balance of $$830$ before the year$-$end adjustment. Service revenue $($all on account$)$ for $2021$ was $$750,000.$ Warm Weather estimates that its uncollectible$-$account expense for the year is $4\%$ 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

Dec Accounts

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

BALANCE SHEET $($Partial$)$

Current assefs;