S7-9. Percent of sales allowance method. Wilson Auto Repair ended 2013 with accounts receivable of 85000 and a credit balance in allowance for uncollectible balance of 11,000. During 2014, Wilson's Auto Repair had the following activity: a. service revenue earned on account, 535000 b. collections on account, 575000 c. write offs of uncollectibles, 19000 d. bad debt expense, estimated as 3% of service revenue. Journalize Wilson's Auto Repair's activitity of 2014