On November 30, Hilltop Party Planners had a $39,000 balance in Accounts Receivable and a $3,445 credit balance in Allowance for Uncollectible Accounts. During December, Hilltop made credit sales of $191,000. December collections on account were $159,000, and write-offs of uncollectible receivables totaled $2,860. Uncollectible-accounts expense is estimated as 3% of credit sales. No sales returns are expected. Ignore cost of goods sold. Read the fequirements Requirement 1. Journalize sales, collections, write-offs of uncollectibles, and uncollectible-account expense by the allowance method during December. Explanations are not required. (Record debits first, then credits. Exclude explanations from any journal entries.) (a) Begin by recording the journal entry for December sales. Journal Entry Date Accounts Debit Credit (a) On November 30, Hilltop Party Planners had a $39,000 balance in Accounts Receivable and a $3,445 credit balance in Allowance for Uncollectible Accounts. During December, Hilltop made credit sales of $191,000. December collections on account were $159,000, and write-offs of uncollectible receivables totaled $2,860. Uncollectible-accounts expense is estimated as 3% of credit sales. No sales returns are expected. Ignore cost of goods sold. Read the fequirements Requirement 1. Journalize sales, collections, write-offs of uncollectibles, and uncollectible-account expense by the allowance method during December. Explanations are not required. (Record debits first, then credits. Exclude explanations from any journal entries.) (a) Begin by recording the journal entry for December sales. Journal Entry Date Accounts Debit Credit (a)