Record the following transactions Dec. 1Received a $4000 45 day 10% note on account from Mary Martella Dec. 1Sold goods to Noreen Barton receiving a $9000 four month 8% note. Collected the maturity value on both notes from Dec. 1. Jan 1 Loaned $12000 cash to Adina receiving a note at 5% interest for 2 months. Jan. 1 Sold goods to Chris Griggs the Electrician receiving a $14,000 nine month, 8% note Feb.5 Recorded an adjusting entry to record the estimated amount of accounts that will not be collected based on 4 of 3% of $450,000 net sales. Mar 28 Wrote off three accounts Ruiz: $140, Jones $1576 and Castro $2000 as uncollectible. June 1 Reinstated and received payment for the Ruiz account for the full amount. April 1 Loaned Mary Brennan $35,000 receiving a 10month, 15% note. April 30: Wrote off the Marion Valez account as uncollectible in the amount of $12500. Received payment from Ed the Electrician for the maturity value of the note Figure the amount of uncollectible on the following using the aging method 0-30 31-60 61-90 over 90 Accounts 15,000 4,000 $2500 $1000 .1% 1% 5% 40%