The September 30, 2022, records of Up To Date Communications include these accounts: During the year, Up To Date Communications estimates Uncollectible-account expense at (Click the icon to view the September 30, 2022 account balances.) 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 During the last quarter of 2022, the company completed the following selected transactions: following aging schedule. (Click the icon to view the selected transactions.) (Click the icon to view the Accounts Receivable balance and aging schedule to be used at December 31, 2022.) Read the requirements. Data table More info Nov 30 Wrote off as uncollectible the $1,200 account receivable from Brown Carpets and the $800 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 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 Up To Date 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 $214,000, 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.)