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 I 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 Incollectible S150,000 Current Accounts 1-30 days past due 5,000 15,000 8.000 30% 6.000 $184.000 31-60 days past due 61-90 days past due Over 90 days past due Total Accounts Receivable Required: -5 Record the above transactions, including the adjusting entry for bad debt expense