Please do all of the journal entries.

On December 31, 2018, the Accounts receivable balance of GPS Technology is $205,000. The Allowance for uncollectible accounts has a $5,200 credit balance. GPS Technology prepares the following aging schedule for its accounts receivable: (Click the icon to view the aging schedule.) Read the requirements. Requirement 1. Journalize the year-end adjusting entry for uncollectible accounts on the basis of the aging schedule. Calculate the resulting ending balance of the Allowance account based on the account aging. Show the T-account for the Allowance on December 31, 2018. Begin by recording the year-end adjusting entry for uncollectible accounts in the journal. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry i Data Table X Date Accounts Debit Credit Dec 31 Age of Accounts 1-30 Days 31-60 Days 61-90 Days Over 90 Days Accounts receivable $100,000 $65,000 $30,000 $10,000 Estimated percentage uncollectible 0.9% 1.0% 7.0% 60% Print Done