University Travel experienced the following revenue and accounts receivable write-offs: Accounts Receivable Write-Offs Month Service Revenue January February March Total January $6,800 $53 $86 $139 February 7,000 105 $33 138 March 7,500 115 115 $21,300 $53 $191 $148 $392 University Travel estimates bad debt expense to be $150. Journalize service revenue (all on account), bad debt expense, and write-offs during March. Include explanations. Is the estimate of bad debts of $150 being uncollectible reasonable