The September 30, 2022, records of First Report Communications include these accounts: During the year, First Report Communications estimates (Click the lcon to view the September 30, 2022 account balances.) Uncollectible-account expense at 1% of credit salos. Al year-end (December 31), the company ages its receivables and adjusts the balance in the Alswance for Uncolectble Accounts to correspand to the following aging During the last quarter of 2022, the company compleled the following selected schedule. transactions: (Cick the lcon to view the Accounts Receivable balance and aging (Chick the icon to view the selected transactions.) schedule to be used at December 31, 2022.) Requirement 1. Record the transactions for the last quarter of 2022 in the journal. Explanations are not required. (Recond debits firit, then credits: Exclude explanations from any journal entries.) Wrote off as uncoliectible the $1,700 account recekrable from Blue Carpots and the $400 account recekable from Retred Antiques. Data table More info Data table view the September 30,2022 account balances.) 31), the company ages its rec Requirements 1. Record the transactions for the last quarter of 2022 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 First Report Communications will report ifss accounts receivable in a comparative balance sheet for 2021 and 2022. (Use the three-line reporting format.) At December 31, 2021, the company's Accounts Receivable balance was $210,000, and the Allowance for Uncollectible Accounts stood at $4,800 credit balance. (Be sure to use the December 31, 2022 aging schedule given in the problem data.)