Stilton Company reported the following in its general ledger. Using your knowledge of receivables transactions, match each of the transactions (a) to (f) with the best description of the economic event.

Accounts Receivable
Jan. 1		20,000			(b)		80,000
(a)		120,000			(c)		500
Dec. 31		59,500
(e)		500			(f)		500

Service Revenue
					120,000		(a)

Allowance for Doubtful Accounts
					Jan. 1.		2,000
(c)		500			(d)		900
					Dec. 31		2,400
					(e)		500

Bad Debt Expense
(d)		900

1.		Collect previously written-off account		select a transaction (a)(b)(c)(d)(e)(f)
2.		Provide service on account		select a transaction (a)(b)(c)(d)(e)(f)
3.		Write off uncollectible account		select a transaction (a)(b)(c)(d)(e)(f)
4.		Collect accounts receivable		select a transaction (a)(b)(c)(d)(e)(f)
5.		Record bad debt expense		select a transaction (a)(b)(c)(d)(e)(f)
6.		Reverse previously written-off account		select a transaction (a)(b)(c)(d)(e)(f)