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. The January 31 adjusting entry should involve an adjustment to bad debt expense in an amount of O a $2,040 O b. $360 O c. None of the other alternatives is correct O d. $2,280 O e. $140