E5-19A. (Learning Objective 4: Applying GAAP for uncollectible accounts) Assume All-Fresh Foods, Inc., experienced the following revenue, sales returns and allowances, and accounts receivable write-offs Accounts Receivable Write-Offs in Month Service Sales Revonee Returns March Month March May April s 88 4 May Totals 550 138 97 3,750 3,950 533 106 $106 $11,750 S50 S86 S288 Suppose All-Fresh estimates that 2 1/2% of (gross) revenues will become uncollectible. Assume all revenues are on credit Requirement 1. Journalize service revenue (all on account), bad-debt expense, sales returns and allowances, and write-offs during May. Include explanations