The September 30, 2022, records of Perfecto 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, 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, 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 $1,400 account receivable from Blue Carpets and the $300 account receivable from Good Antiques. Date Nov 30 Data table Journal Entry Accounts At September 30, 2022: Accounts Receivable Allowance for Uncollectible Accounts Debit Credit More info Nov 30 Wrote off as uncollectible the $1,400 account receivable from Blue Carpets and the $300 account receivable from Good Antiques. Dec 31 Adjusted the Allowance for Uncollectible Accounts and recorded uncollectible-account expense at year-end, based on the aging of receivables. Data table 250,000 (8,300) 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 Perfecto Communications will report its 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.) Accounts Receivable and aging schedule to be used at December 31, 2022 Accounts Receivable $238,000 Estimated percent uncollectible $ 1-30 Days 135,000 $ Age of Accounts 31-60 Days 0.2% 61-90 Days Over 90 Days 43,000 $ 10,000 $ 48,000 2% 15% 35% Print Done - X -