Prepare journal entries for each transaction above. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)

Record the service revenue of $16,000 billed on account.

Record the write-off of a certain customer account from a prior year which is not collectible totaling $1,050.

Record the reversal of the write-off of a $710 customer account.

Record the receipt of cash of $710 from the customer.

Record the estimated bad debts of $410 for the year.