Brubacher Service Company sells for cash and on account. Buy selling on account, Brubacher cannot expect to collect 100% of its accounts receivable

The following transactions took place for the year ended December 31, 2020:

1. Issued invoices for service revenue on account totaling $670,000.
2. Received collections from customers (relating the invoices on account) totaling $630,000.
3. Wrote off specific customer accounts determined to be uncollectible totaling $30,000.
4. Recovered a customer account, that had previously been written off, $5,000.
5. Estimated bad debt expense for the year to be $33,500
6. On December 1, Brubacher received a 2 month, 7%, $4,000 note receivable from one of its customers in exchange for the customers past due account. Brubacher made the proper year-end adjusting entry for the interest on this note. Required: Prepare the journal entries to record the above transactions.