Begin by preparing the journal entry for service revenue for the month of

April.

(Record debits first, then credits. Select the explanation on the last line of the journal entry table.)

Journal Entry
Date	Accounts and Explanations	Debit	Credit
Apr

Foods, Inc., experienced the following revenue and accounts receivable write-offs:

	Service	Accounts Receivable Write-Offs in Month
Month	Revenue	February	March	April	Totals
February	$3,400	$51	$87		$138
March	4,100		100	$37	137
April	4,000			118	118
Total	$11,500	$51	$187	$155	$393

Suppose

Walnut

estimates that

4%

of (gross) revenues will become uncollectible. Assume all revenues are on credit.

1.	Journalize service revenue (all on account), uncollectible accounts expense, and write-offs during April. Include explanations.