The September 30, 2017, records of Up To Date Communications include these accounts: Accounts Receivable Allowance for Doubtful Accounts During the year, Up To Date Communications estimates doubtful account expense at 1% of credit sales. At year-end December 31), the company ages its receivables and adjusts the balance in the Allowance for Doubtful Acco $ 248,000 (8,500) to correspond to the aging schedule. During the last quarter of 2017, the company completed the following selected transactions: (Click the ioon to view the transactions.) Read the requirements. (Click the icon to view the aging schedule.) Requirement 1. Record the transactions for the last quarter of 2017 in the journal. Explanations are not required. (Record debits first, then credits. Exclude explanations from any journal entries.) Wrote off as uncollectible the $1,300 account receivable from Cheap Carpets and the $200 account recelvable from Retired Antiques. Journal Entry Date Accounts Debit Credit Nov 30 Adjusted the Allowance for Doubtful Accounts and recorded doubtful-account expense at year-end, based on the aging of receivables. Journal Entry Date Accounts Debit Credit Dec 31 Choose from any list or enter any number in the input fields and then continue to the next