Mountaintop Landscaping Sorvices started the year 2023 with an Accounts Receivable balance of $60.800 and an Allowance for Doublfut Accounts balance of 56,100. During the year, 55,600 of accounts receivable were identified as uncolloctible. Sales revenue for 2023 was $453,000, including cedit sales of $428. 000 . Cash collections on account were $423,000 duing the year. The aging of acoounts receivabie yieids these data (Click the icon to view the data.) You are the accountant preparing the December 31,2023 , year-end entries Rsouired Data Required 1. Joumalize Mountaintop's (a) credit sales, (b) cash collections on account, (c) write-off of the accounts receivable identified as uncollectible, and (d) bad debt expense based on 0.5 percent of credit sales. 2. Prepare a T-account for the Accounts Receivable and Allowance for Doubtful Accounts accounts. 3. Calculate the balance in the Allowance for Doubtful Accounts based on the aging-of-accounts-receivable method. 4. Make any adjustment required to the Allowance for Doubtful Accounts based on your calculation in requirement 3. 5. Show how Mountaintop Landscaping Services should report Accounts Receivable on the balance sheet