The October 1, 2020, records of First Data Communications include these accounts:

At year-end, the company ages its receivables and adjusts the balance in Allowance for Uncollectible Accounts to correspond to the aging schedule. During the last quarter of 2020, the company completed the following selected transactions:

{Requirements}
1. Record the transactions in the journal. Explanations are not required.
2. Prepare a T-account for Accounts Receivable and the Allowance for Uncollectible Accounts, and post to those accounts.
3. Show how First Data would report its accounts receivable on a comparative balance sheet for 2019 and 2020. At December 31, 2019, the company's Accounts Receivable balance was \(\$ 212,000\) and the Allowance for Uncollectible Accounts stood at \(\$ 4,200\).

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Accounts Receivable......... $225,000 Allowance for Uncollectible Accounts (8,500)