The October 1, 2020, records of Joulians Communications include these accounts: At year-end, the company ages its receivables and adjusts the balance in Allowance for Uncollectible Accounts to correspond to the aging schedule. During the last quarter of 2020, the company completed the following selected transactions: (Click the icon to view the transactions.) Transactions 2020 Nov. 30 Wrote off as uncollectible the $1,300 account receivable from Huge Carpets and the $300 account receivable from Alex Antiques. Dec. 31 One of its customers, Claire Ltd., agreed to sign a 60-day note receivable to replace the $1,600 accounts receivable due on that day. Dec. 31 Adjusted the Allowance for Uncollectible Accounts and recorded Bad Debt Expense at year-end, based on the aging of receivables, which follows