Prepare general journal entries to record the following transactions for Elliott Consulting. (The company uses the income statement approach for recording bad debts expense.) 2020 Dec. 31 Recorded Bad Debts Expense, $ 2,010 2021 Wrote off Summer's account as Jan. 9 uncollectible, $435 Mar. 12 Wrote off Manny's account as uncollectible, $650 Jul. 8 Recovered $100 from Manny Aug. 19 Wrote off Jared's account as uncollectible, $215