The September 30, 2019, records of Perfecto Communications include these accounts: (Click the icon to view the September 30, 2019 account balances.) During the last quarter of 2019 , the company completed the following selected transactions: (Click the icon to view the selected transactions.) During the year, Perfecto 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.) 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 $1,600 account receivable from Black Carpets and the $200 account receivable from Old Timer Antiques. Requirements Adjusted the Allowance for Uncollectible Accounts and recorded doubtful-account expense at year-end, based on the aging of receivables. 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 Perfecto 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 $5,000. (Be sure to use the December 31, 2019 aging schedule given in the problem data.) Requirement 2. Prepare a T-account for Allowance for Uncollectible Accounts with the appropriate beginning balance. Post the entries from Requirement 1 to that account. Open the T-account by posting the beginning balance. Then post the entries to the Allowance for Uncollectible Accounts T-account and calculate the ending balance. Receivable balance was $210,000, and the Allowance for Uncollectible Accounts stood at $5,000. (Be sure to use the Accounts Receivable balance at December 31,2019 given in the problem data.) Perfecto Communications Comparative Balance Sheet (partial) December 31, 2019 and 2018