The following information is available for Plains Company, which uses the allowance method.

beginning accounts receivable = $200,000

beginning allowance for doubtful accounts = 4,000

services on account during current year = 1,764,800

collections on accounts during current year = 1,840,800

Plains estimated that 1% of sales ,on account will be uncollectible. After several attempts at collection, Plains wrote off an account of $900 that could not be collected. Required: Prepare journal entries for the following events: a) Year 1 service revenue b) Year 1 collections on account c) Write-off of the uncollectible account d) Uncollectible accounts expense for Year 1