Johnsen Company earned service revenue on account of $300,000 and had cash collections of $130,000 for the year. During the year, uncollectible accounts receivable of $2,000 were written off. At December 31, an aging-of-accounts receivable schedule indicated that Johnsen Company will not collect $10,000 of accounts receivable. There was a credit balance of $2,100 in the Allowance for Uncollectible Accounts at the beginning of the year.

Required:

Journalize the entries to record (1) service revenue, (2) cash collections, (3)write-off of the uncollectible receivables and (4) the adjusting entry to record Uncollectible-Account Expense. Ignore Cost of Goods Sold. Explanations are not required.