Perform the following accounting for the receivables of Robbins and Williams, a law firm, at December $31,206.$

Read the requirements.

Requirements $1$ and $2.$ Start with the beginning balances for these T$-$accounts: Accounts Receivable, $$89,000$; Allowance for Uncollectible Accounts, $$6,000.$

Post the following $20$X$6$ transactions to the T$-$accounts:

a$.$ Service revenue of $$753,000,$ all on account

b$.$ Collections on account, $$774,000$

c$.$ Write$-$offs of uncollectible accounts, $$8,000$

d$.$ Uncollectible$-$account expense $($allowance method$),$ $$12,000$

What are the ending balances of Accounts Receivable and Allowance for Uncollectible Accounts? Prepare the T$-$accounts for Accounts Receivable and

Allowance for Uncollectible Accounts. $($Abbreviations used: Beg bal $=$ Beginning balance, End bal $=$ Ending balance, Uncoll acct exp $=$ Uncollectible Account

Expense. Enter a $"0"$ for any zero balances. Leave unused cells blank.$)$

Allowance for Uncollectible Accounts

Requirements $3.$ Show how Robbins and Williams will report accounts receivable on its Balance Sheet at December $31,20$X$6.$