(Learning Objectives 3, 4: Account for accounts receivable and uncollectible accounts) Gulig and Doherty, a law firm, started 2012 with accounts receivable of $26,000 and an allowance for uncollectible accounts of $2,000. The 2012 service revenues on account totaled $183,000, and cash collections on account totaled $133,000. During 2012, Gulig and Doherty wrote off uncollectible accounts receivable of $2,500. At December 31, 2012, the aging of accounts receivable indicated that Gulig and Doherty will not collect $1,790 of its accounts receivable.

Journalize Gulig and Doherty