The September 30, 2019, records of Media Communications include these accounts: (Click the icon to view the September 30, 2019 account balances.) During the year, Media Communications estimates Uncollectible-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 Uncollectible Accounts to correspond to the following aging schedule. (Click the icon to view the Accounts Receivable balance and aging schedule to be used at December 31, 2019.) During the last quarter of 2019, the company completed the following selected transactions: (Click the icon to view the selected transactions.) Read the requirements Requirement 1. Record the transactions for the last quarter of 2019 in the journal. Explanations are not required. (Record debits first, then credits. Exclude explanations from any journal entries.) Wrote off as uncollectible the $1,400 account receivable from Brown Carpets and the $400 account receivable from Good Antiques. i More Info - X Journal Entry Date Accounts Debit Credit Nov 30 Nov 30 Wrote off as uncollectible the $1,400 account receivable from Brown Carpets and the $400 account receivable from Good Antiques. Adjusted the Allowance for Uncollectible Accounts and recorded uncollectible-account expense at year-end, based on the aging of receivables. Dec 31 A Data Table - X i More Info - X At September 30, 2019: Accounts Receivable...... ............$ Allowance for Uncollectible Accounts .................. ... 245,000 (8,300) 0,000) Choose from any list or enter an Accounts Receivable and aging schedule to be used at December 31, 2019 Age of Accounts Accounts Receivable 1-30 Days 31-60 Days 61-90 Days Over 90 Days $232,000 $ 139,000 $ 54,000 $ 11,000 $ 28,000 Estimated percent uncollectible 0.2% 2% 15% 35% 4 parts Clear 4 remaining Print Done Requirements 1. Record the transactions for the last quarter of 2019 in the journal. Explanations are not required. 2. Prepare a T-account for Allowance for Uncollectible Accounts with the appropriate beginning balance. Post the entries from requirement 1 to that account. 3. Show how Media Communications will report its accounts receivable in a comparative balance sheet for 2018 and 2019. (Use the three-line reporting format.) At December 31, 2018, the company's Accounts Receivable balance was $210,000, and the Allowance for Uncollectible Accounts stood at $4.700 (Be sure to use the December 31, 2019 aging schedule given in the problem data.)