Required information [The following information applies to the questions displayed below.] Fraud Investigators Incorporated operates a fraud detection service. a. On March 31,10 customers were billed for detection services totaling $23,000. b. On October 31 , a customer balance of $1,400 from a prior year was determined to be uncollectible and was written off. c. On December 15 , a customer paid an old balance of $780, which had been written off in a prior year. d. On December 31,$480 of bad debts were estimated and recorded for the year. Required: 1. 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.) Journal entry worksheet 2345 On March 31,10 customers were billed for detection services totaling $23,000. Record the transaction. Note: Enter debits before credits. 2. Complete the following table, indicating the amount and effect (+ for increase, - for decrease, and NE for no effect) of each transaction. Ignore income taxes