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The following information is available for Kettler Company, which uses the allowance method of accounting for uncollectible accounts. Kettler estimated that 1% of sales on account will be uncollectible. After several attempts at collection, Kettler wrote off an account of $440 that could not be collected.
Required: Prepare journal entries for the following events:
a) 2013 service revenue
b) 2013 collections on account
c) Write-off of the uncollectible account
d) Uncollectible accounts expense for 2013
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