Gulig and Doherty, a law firm, started 2020 with accounts receivable of $64,000 and an allowance for uncollectible accounts of $5,200. The 2020 service revenue on account was $434,000, and cash collections on account totalled $415,000. During 2020, Gulig and Doherty wrote of uncollectible accounts receivable of $7.400. Al December 31, 2020, the aging-of-receivables method indicated that Gulig and Doherty will not collect $10,900 of its accounts receivable Joumalize Guig and Doherty's (a) service revenue, (b) cash collections on account, (e) write-offs of uncollectible receivables, and (d) bad debt expense for the year Explanations are not required. Prepare a T-account for Allowance for Uncollectible Accounts to show your computation of bad debt expense for the year