Data table At September 30, 2019: Accounts Receivable. . $ 242,000 Allowance for Uncollectible Accounts (8,400) More info Nov 30 Dec 31 Wrote off as uncollectible the $1,500 account receivable from Cheap Carpets and the $400 account receivable from Good Antiques. Adjusted the Allowance for Uncollectible Accounts and recorded uncollectible-account expense at year-end, based on the aging of receivables. More info Accounts Receivable and aging schedule to be used at December 31, 2019 Accounts Receivable 1-30 Days $230,000 $ 130,000 $ Estimated percent uncollectible 0.2% Age of Accounts 31-60 Days 61-90 Days Over 90 Days 45,000 $ 2% 16,000 $ 15% 39,000 35% Requirement 1. Record the transactions for the last quarter of 2019 in the journal. Explanations are not required. (Record debits first, then credits. Exclude explanations from any journal entries.) Wrote off as uncollectible the $1,500 account receivable from Cheap Carpets and the $400 account receivable from Good Antiques. Date Journal Entry Accounts Debit Credit Adjusted the Allowance for Uncollectible Accounts and recorded doubtful-account expense at year-end, based on the aging of receivables. Journal Entry Date Accounts Dec 31 Uncollectible-Account Expense Allowance for Uncollectible Accounts Debit Credit Requirement 2. Prepare a T-account for Allowance for Uncollectible Accounts with the appropriate beginning balance. Post the entries from Requirement 1 to that account. Open the T-account by posting the beginning balance. Then post the entries to the Allowance for Uncollectible Accounts T-account and calculate the ending balance. Allowance for Uncollectible Accounts Requirement 3. Show how Image Communications will report its accounts receivable in a comparative balance sheet for 2018 and 2019. (Use the three-line reporting format.) At December 31, 2018, the company's Accounts Receivable balance was $214,000, and the Allowance for Uncollectible Accounts stood at $4,700. (Be sure to use the Accounts Receivable balance at December 31, 2019 given in the problem data.) Image Communications Comparative Balance Sheet (partial) December 31, 2019 and 2018 2010 0018