New Steam Cleaning Company completed following selected transactions during 2021; Apr 1 Loaned $20,000 cash to Bob Jewitt on a one-year, 8% note Apr 28 Performed service on account for Beach Club, $22,000 Aug 6 Performed service to Turf Masters, receiving a 90-day, 9% note for $5,000 Sept 1 Received a $22,000, 60-day, 12% note from Beach Club in satisfaction of its past due account receivable. Nov 4 Turf Masters dishonored its note at maturity, company converted the maturity value of the note to an account receivable. Dec 4 Wrote off Turf Masters' account as uncollectible. Oct 31 Collected the Beach Club note at maturity. Dec 31 Made an adjusting entry to accrue interest on Bob Jewitt's note. Dec 31 Made an adjusting entry to record uncollectible account expense based on an aging of account receivable. The aging schedule shows that balance after adjustments for allowance account is $23,500. Prior to this adjustment, the debit balance in allowance for uncollectible is $12,500. Requirements: 1. Record the transactions in the Journal of New Steam Cleaning. (5 points cach) 2. Show how to calculate amounts (use 360 days in a year). 3. Show balance before adjustment and after adjustment in the Allowance account. (6 points)