E5-33B. (Learning Objective 5: Apply GAAP to uncollectible accounts) Aspen Foods, Inc., experienced the following revenue and accounts receivable write-offs: Month January February March Service Revenue $ 4,300 3,200 3,500 $11,000 Accounts Receivable Write-Offs in Month January February March Totals $48 $ 94 $142 104 $ 27 131 109 109 $48 $198 $136 $382 Suppose Aspen estimates that 4% of (gross) revenues will become uncollectible. Assume all revenues are on credit. Requirement 1. Journalize service revenue (all on account), uncollectible-accounts expense, and write-offs during March. Include explanations