E5-17A. (Learning Objectives 4, 5: Account for accounts receivable and uncollectible accounts) Perform the following accounting for the receivables of Andrews and Johnson, a law firm, at December 31, 2018. Requirements 1. Set up T-accounts and start with the beginning balances for these T-accounts: I Accounts Receivable, $100,000 I Allowance for Uncollectible Accounts, $14,000 Post the following 2018 transactions to the T-accounts: a. Service revenue of $697,000, all on account b. Collections on account, $714,000 c. Write-offs of uncollectible accounts, $8,000 d. Uncollectible-account expense (allowance method), $11,000 2. What are the ending balances of Accounts Receivable and Allowance for Uncollectible Accounts? 3. Show how Andrews and Johnson will report accounts receivable on its balance sheet at December 31, 2018