The October 1,2020 , records of Up To Date Communications include these accounts: (Click the icon to view the transactions.) Requirement 1. Record the write-off of uncollectible accounts in the journal. (Record debits first, then credits. Explanations are not required.) Next, record the 60-day note receivable. Transactions 2020 Nov. 30 Wrote off as uncollectible the $1,800 account receivable from Cheap Carpets and the $900 account receivable from Dardic Antiques. Dec. 31 One of its customers, Donna Ltd., agreed to sign a 60-day note receivable to replace the $1,200 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. Requirement 2. Prepare a T-account for Accounts Receivable and the Allowance for Uncollectible Accounts and post to those accounts. Allowance for Uncollectible Accounts $4,600. (Use parentheses or a minus sign for numbers to be subtracted. Enter "0" for any accounts with a $0 balance.) \begin{tabular}{|c||c|} \hline Up To Date Communications \\ Comparative Balance Sheet (partial) \\ December 31, 2020 \\ \hline \end{tabular}