Bulldog Auto Service was started on January 1, 2014. The company experienced the following events during its first two years of operation: 

Events Affecting 2014. 

1.Provided $45,000 of repair services on account. 
2.Collected $32,000 cash from accounts receivable. 
3.Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the service revenue on account. 

Events Affecting 2015 .

1.Wrote off a $320 account receivable that was determined to be uncollectible. 
2.Provided $65,000 of repair services on account. 
3.Collected $66,000 cash from accounts receivable. 
4.Adjusted the accounting records to reflect the estimate that uncollectible accounts expense would be 1 percent of the service revenue on account.