University Travel experienced the following revenue and accounts receivable write offs.

Month

Service Revenue

January

February

March

Total

January

$ 6,800

$53

105

$139

February

7,000

$ 86

115

138

March

7,500

$148

115

$21,300

$53

$191

$ 33

$392

University Travel estimates that 2% of revenues will become uncollectible. Journalize service revenue (all on account), bad debt expense, and write offs during March. Include explanations.