The September 30, 2022, records of Perfecto Communications include these accounts: (Click the icon to view the September 30, 2022 account balances.) At September 30, 2022: Accounts Receivable 247,000 Allowance for Uncollectible Accounts (8,200) During the last quarter of 2022, the company completed the following selected transactions: Wrote off as uncollectible the $1,500 account receivable from Green Carpets and the $200 Nov 30 account receivable from Rare Antiques Adjusted the Allowance for Uncollectible Accounts and recorded uncollectible-account Dec 31 expense at 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.) > 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 $ 130,000 $ 43,000 $ 14.000 $ 46,000 $233,000 Estimated percent uncollectible 0.2% 2% 15% 35% 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 MU . L. riepare a 1-accounL TOI Allowance Tor UniConecuviE ACCOUNTS WILT UNE 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 $211,000, and the Allowance for Uncollectible Accounts stood at $4,700 credit balance. (Be sure to use the December 31, 2022 aging schedule given in the problem data.)