On November 30, Special Party Planners had a $38,000 balance in Accounts Receivable and a $2,025 credit balance in Allowance for Uncollectible Accounts. During December, Special made credit sales of $198,000. December collections on account were $164,000, and write-offs of uncollectible receivables totaled $2,890. Uncollectible-accounts expense is estimated as 3% of credit sales. No sales returns are expected. Ignore cost of goods sold. Read the requirements. 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. Date (a) Journal Entry Accounts Debit Credit