Fraud Investigators Inc. operates a fraud detection service. On March 31, 10 customers were billed for detection services totaling $20,000. On October 31, a customer balance of $1,250 from a prior year was determined to be uncollectible and was written off. On December 15, a customer paid an old balance of $750, which had been written off in a prior year. On December 31, $450 of bad debts were estimated and recorded for the year. Required: Prepare journal entries for each transaction above.

Beagle autos is known for its affordable and reliable brand of consumer vehicles. because its shareholders expect to see an improved rate of growth in the coming years, beagle's executives have decided to diversify the company's range of products so that at least 40 percent of the firm's revenue is generated by new business units. however, the company's resources, capabilities, and competencies are limited to producing other forms of motorized vehicles, such as motorcycles and all-terrain vehicles (atvs). which type of corporate diversification strategy should beagle pursue?