The September 30, 2022, records of First Report Communications include these accounts: (Click the icon to view the September 30, 2022 account balances.) During the last quarter of 2022, the company completed the following selected transactions: (Click the icon to view the selected transactions.) During the year, First Report 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, 2022.) Read the requirements. Requirement 1. Record the transactions for the last quarter of 2022 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 $300 account receivable from Priceless Antiques. Journal Entry Date Accounts Nov 30 Allowance for Uncollectible Accounts Accounts Receivable-Black Carpets Accounts Receivable-Priceless Antiques Debit Credit 1,900 1,600 300 Data table At September 30, 2022: Accounts Receivable Allowance for Uncollectible Accounts 250,000 (8,100) More info Nov 30 Dec 31 Wrote off as uncollectible the $1,600 account receivable from Black Carpets and the $300 account receivable from Priceless Antiques. Adjusted the Allowance for Uncollectible Accounts and recorded uncollectible-account expense at year-end, based on the aging of receivables. Data table Accounts Receivable and aging schedule to be used at December 31, 2022 Age of Accounts Accounts Receivable 1-30 Days 31-60 Days 61-90 Days Over 90 Days $236,000 $ 139,000 $ Estimated percent uncollectible 0.2% 55,000 $ 2% 18,000 $ 24,000 15% 35%