At September 30, 2014, the accounts of Mountain Terrace Medical Center (MTMC) include the following: During the last quarter of 2014, MTMC completed the following selected transactions: Journalize the transactions. (Record debits first, then credits. Explanations will appear on the last line of the journal entry.) Dec. 28: Wrote off accounts receivable as uncollectible: Regan, Co., $1, 300; Owen Mac, $900; and Rain, Inc., $700