Perform the following accounting tasks for the receivables of Harper and Murphy, a law firm, at December 31, 2018.

Requirements 1 and 2. T-accounts have been set up for Cash, Accounts Receivable, and Service Revenue. Start with the beginning balances as follows: Cash $ 35,000; Accounts Receivable $ 101,000; and Service Revenue, $ 0.

Post the following 2018 transactions to the T-accounts:
(a) Service revenue of $ 699,000, all on account
(b) Collections on account, $ 718,000
(c) Write-oms of uncollectible accounts, $9,000
(d) Uncollectible-account expense (allowance mctnod), $7,000.

What are the ending balances of McDounts Receivable and Allowance for Uncollcctible Accounts? Prepare lhe T-accounts rur accounts receivable and allowance for uncollectible accounts.