Fraud Investigators Inc. operates a fraud detection service.

a.	On March 31, 10 customers were billed for detection services totaling $35,000.
b.	On October 31, a customer balance of $2,000 from a prior year was determined to be uncollectible and was written off.
c.	On December 15, a customer paid an old balance of $800, which had been written off in a prior year.
d.	On December 31, $600 of bad debts were estimated and recorded for the year.

Required information

Required:
1.	Prepare journal entries for each transaction above. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)