The company made a loan to Jackson Co. in the form of a short-term note. Write the adjusting journal entry for the accrual of interest from Oct. 1, 2017 to Dec. 31, 2017. In Blank [1] enter the account to be debited. In Blank [2] enter the amount to be debited. In Blank [3] enter the account to be credited. In Blank [4] enter the amount to be credited. Dr. [1]. [2]$ Cr. [3]________________ [4]$_. Uncollectible Accounts Receivable of $1,600 needs to be written off for the year ended 2017. In Blank [1] enter the account to be debited. In Blank [2] enter the amount to be debited. In Blank [3] enter the account to be credited. In Blank [4] enter the amount to be credited. Dr. [1] [2]$__ Cr. [3] ________________ [4]$___________- Management estimates that of the remaining accounts receivable halance $2.000 1,500 0 Francis Company, Inc. December 31, 2017 Unadjusted Trial balance Cash 45,000 Accounts Receivable 23,000 Allowance for Doubtful Accounts Short Term Note Receivable 84,000 Interest Receivable Supplies 5,000 Prepaid Insurance 40,000 Inventory 12,000 Vehicle 16,000 Equipment 75,000 Accumulated Depreciation Accounts Payable Unearned Revenue Wages Payable Long-Term Notes Payable Common Stock Retained Earnings (1/1/2017) Dividends 3,000 Sales Sales Returns & Allowances 2,300 Sales Discounts 1,900 Cost of Goods Sold 45,500 Delivery Expense 2,000 Depreciation Expense 16,000 Bad Debt Expense 0 Rent Expense 98,300 Insurance Expense 40,000 Wages Expense 200,000 Supplies Expense 15,500 Interest Revenue Loss on Disposal Interest Expense 6,500 Income Tax Expense 36,000 Total 767,000 42,000 14,000 18,000 7,000 65,000 106,000 2,500 511,000 767,000