At September $30,2024,$ the accounts of East Terrace Medical Center $($ETMC$)$ include the following:

$\backslash$table$[[$Accounts Recelvable,$$,145,000],[$Allowance for Bad Debts $($credit balance$),3,700,]]$

During the last quarter of $2024,$ ETMC completed the following selected transactions:

$($Click the icon to view the transactions.$)$

Read the requirements.

Requirement $1.$ Joumalize the transactions $($omit explanations$).$ The T$-$accounts for Accounts Receivable and Allowance for Bad Debts have been opened for you. Post the transactions to the two T$-$accounts.

Begin by journalizing the transactions. $($Record debits first, then credits. Exclude explanations from iournal entries.$)$

Sales on account, $$440,000.$ Ignore Cost of Goods Sold.

$\backslash$table$[[$Date$,$Accounts and Explanation,,$],[2024,,,],[$Dec$.31,,,],[,,,],[,,,],[,,,]]$

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Collections on account, $$335,200$

$\backslash$table$[[$Date$,$Accounts and Explanation,$],[2024,,],[$Dec$.31,,],[,,],[,,],[,,],[,,]]$

Sales on account, $$440,000.$ Ignore Cost of Goods Sold.

Collections on account, $$335,200$

Wrote off accounts receivable as uncollectible: Sapphire Co$.,$ $$1,800$; Oscar Weiss, $$750$; and Paradise, Inc., $$450.$

Recorded bad debts expense based on the aging of accounts receivable, as follows:

$\backslash$table$[[\backslash$table$[[,$Age of Accounts$],[],[,,30$ Days $3,31-60$ Days $6,61-90$ Days,Over $90$ Days$],[$Accounts Receivable,$$,95,000$$$,43,000$$$,18,000$$$,90,800],[$Estimated percent uncollectible,,$0\mathrm{.}2\%,2\%,20\%,25\%$