The October 1, 2017, records of Fast Communications include these accounts: Accounts Receivable $ 250,000 Allowance for Doubtful Accounts .. (8,800) During the last quarter of 2017, the company completed the following transactions 2017 Nov. 30 Wrote off as uncollectible the $1,400 account receivable from Cheap Carpets and the $800 account receivable from Priceless Antiques, Dec. 31 One of the customers, Claire Ltd., agreed to sign a 60 day note receivable to replace the $1,300 accounts receivable due on that day. Dec. 31 Adjusted the Allowance for Doubtful Accounts and recorded Bad Debt Expense at year-end, based on the aging of receivables, which follows 0-30 Days Age of Accounts 3 1-60 61-90 Days Days S 38,000 $ 11,000 S 0.5% 5.0% Over 90 Days 52,000 30.0% S 145,500 0.2% Accounts Receivable Estimated Uncollectible Required: 1. Record the above three transactions in the journal Explanations are not required 2. Show how Fast Communications would report its accounts receivable on its December 3 20 bandes