not sure if I did this correct

t September 30, 2018, the accounts of East Terrace Medical Center (ETMC) include the following: During the last quarter of 2018, ETMC completed the following selected transactions Accounts Receivable 143,000 (Click the icon to view the transactions.) Allowance for Bad Debts (credit balance) 3,800 Read the requirements. Date Accounts and Explanation Debit Credit 2018 Dec. 31 Bad Debts Expense More Info X 30688 Allowance for Bad Debts 30688 . Sales on account, $420,000. Ignore Cost of Goods Sold. . Collections on account, $335,200 Open T-accounts for Accounts Receivable and Allowance for Bad Debts. Post the transactions to the two accounts Wrote off accounts receivable as uncollectible: Stellar Co., $1,900; Oscar Weiss, $700; and Parket, Inc., $600. Accounts Receivable . Recorded bad debts expense based on the aging of accounts receivable, as follows: Sep. 30 Bal. 143000 335200 Collections Age of Accounts Net credit sales 420000 3200 Write-offs Dec. 31 2018 Bal 224600 1-30 Days 31-60 Days 61-90 Days Over 90 Days Accounts Receivable 96,000 S 43,000 S 17,000 S 68,600 Allowance for Bad Debts Estimated percent uncolloctible 0.3% 3% 30% 35% Write-offs 3200 3800 Sep. 30 Bal 30688 Adj. Bad debt Print Done 31288 Dec. 31 2018 Bal Requirement 2. Show how East Terrace Medical Center should report net accounts receivable on its December 31, 2018, balance sheet. Balance Sheet (Partial): Current Assets: Accounts Receivable 224600 Less: Allowance for Bad Debts 31288 193312 Choose from any list or enter any number in the input fields and then continue to the next