Dowe Cheatem & Howe, a law firm, started 2017 with accounts receivable of $60,000 and an allowance for uncollectible accounts of $5,000. The 2017 service revenue on account was $400,000, and cash collections on account totalled $410,000. During 2017, Dowe Cheatem & Howe wrote off uncollectible accounts receivable of $7,000. At December 31, 2017, the aging-of-receivables method indicated that Dowe Cheatem & Howe will not collect $10,000 of its accounts receivable. Journalize Dowe Cheatem & Howe (a) service revenue, (b) cash collections on account, (c) write-offs of uncollectible receivables, and (d) bad debt expense for the year. Prepare a T-account for Allowance for Uncollectible Accounts to show your computation of bad debt e