Fraud Investigators Incorporated operates a fraud detection service.

On March $31,10$ customers were billed for detection services totaling $$25,000.$

On October $31,$ a customer balance of $$1,500$ from a prior year was determined to be uncollectible and was written off.

On December $15,$ a customer paid an old balance of $$900,$ which had been written off in a prior year.

On December $31,$ $$500$ of bad debts were estimated and recorded for the year.

E$8-9($Static$)$ Part $1$

Required:

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.$)$