Record the following transactions for West World Corporation. July 1 Received a $5,000, 4%, 3-month note, dated July 1, from Delores Abernathy in payment of her open account. Interest is due at maturity. Oct. 1 Received notification from Delores Abernathy that she is unable to honour her note at this time. It is expected that Delores will pay at a later date. Nov. 15 Received full payment from Delores Abernathy for note receivable previously dishonoured. Dec. 31 West World had an $800 credit balance in Allowance for Doubtful Accounts at December 31, before the current year's provision for uncollectible accounts: An aging of the accounts receivable revealed the following: Estimated Percentage Uncollectible Current Accounts $150,000 1% 1-30 days past due 15,000 3% 31-60 days past due 8,000 6% 61-90 days past due 5,000 12% Over 90 days past due 6,000 30% Total Accounts Receivable $184.000 Required: Record the above transactions, including the adjusting entry for bad debt expense