5. On May 1, 2019, a company lends $100,000 to one of its main suppliers and accepts a 12- month, 6% note. Record the acceptance of the note on May 1, 2019, the adjustment on December 31, 2019, and the cash collection on May 1, 2020. (10) 6. At the end of the year, a company has the following accounts receivable and estimates of uncollectible accounts: (10) 1. Accounts not yet due = $70,000; estimated uncollectible = 4%. 2. Accounts 1-30 days past due = $30,000; estimated uncollectible = 15%. 3. Accounts more than 30 days past due = $5,000; estimated uncollectible = 40%. Record the year-end adjustment for uncollectible accounts, assuming the current balance of the Allowance for Uncollectible Accounts is $1,200 (debit)