K The September 30, 2022, records of First Report Communications include these accounts (Click the icon to view the September 30, 2022 account balances.) During the last quarter of 2022, the company completed the following selected transactions (Click the icon to view the selected transactions.) During the year, First Report Communications estimates Uncollectible-account expense at 1% of credit sales. At year-end (December 31), the company ages its receivables and adjusts the balance in the Allowance for Uncollectible Accounts to correspond to the following aging schedule (Click the icon to view the Accounts Receivable balance and aging schedule to be used at December 31, 2022) ACCESS (Record debits first, then credits Exclude explanations from any journal entries.) Wrote off as uncollectible the $1,600 account receivable from Shade Carpets and the $300 account receivable from Good An ques Date Now Journal Entry Accounts Debit Credit