The following account balances are related to the receivables of Deloitte Co, an accounting firm., at January 1, 2021. Both accounts have their normal balance. Accounts Receivable, $8,000 Allowance for Uncollectible Accounts, $900 Transactions/events incurred during January 2021 related to Deloitte's accounts receivable are as below: 1. Jan 5: The firm provides service revenue of $85,000, all on account 2. Jan 8: Customer A went bankruptcy. Deloitte write-off $1,000 service fee that was charged to Customer A. 3. Jan 10: Customer B paid $50,000 4. Jan 20: Customer C paid $25,000 5. Jan 25: Received written notice from customer M that they will repay $2,000 service fee that they failed to pay in year 2020. Deloitte has written off this $2,000 from their accounts receivable in year 2020. 6. Jan 28: Received $2,000 cash payment from Customer M that they mentioned on Jan 25. Deloitte estimates that 12% of its account receivable at the end of the month will be uncollectible in the following month. Create T-accounts to record journal entries of above transactions (including adjusting entries) for January 2021. What's the total cash collected in January 2021? O a. None of the other alternatives is correct O b. $77,000 O c. $74,000 O d. $76,000 o e. $75,000