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4.. At September 30, 2018 the accounts of Park Terrace Medical Center include the following 141,000 Accounts Receivable Allowance for uncollectible accounts (credit balance) 3,400 During the last quarter of 2012, Park Terrace completed the following transactions: Dec 28 2018 Wrote off Accounts Receivable as uncollectible Red Co. $1,600 Jacob Wiss, $1,300 and Star, Inc... $300 Dec. 31 2018: Recorded uncollectible account expense based on the aging of Accounts receivable as follows: 1-30 days 99,000 0.2% 31-60 days 42.000 2% Account Receivable % estimated as uncollectible 61.00 dans 15,000 20% Quer 90 days 5.000 Total 161,000 Allowance for Bad Debit Expense Accounts Receivable 141,000 Bal. 9/30 uncollectible accounts 3,400 Bal. 9/30 Requirements: 1. Journalize the transactions 2. Open the allowance for uncollectible T-Accounts and post entries affecting the other account