At September $30,2024,$ the accounts of North Terrace Medical Center $($NTMC$)$ include the following:

$\backslash$table$[[$Accounts Receivable,$$,142,000],[\backslash$table$[[$Allowance for Bad Debts $($credit$],[$balance$)]],,]]$

During the last quarter of $2024,$ NTMC completed the following selected transactions:

$($Click the icon to view the transactions.$)$

Read the requirements.

Requirement $1.$ Journalize the transactions $($omit explanations$).$ The T$-$accounts for Accounts Receivable and Allowance for Bad Debts have been opened for you. Post the transactions to the two T$-$accounts.

Begin by journalizing the transactions. $($Record debits first, then "credits. Exclude explanations from journal entries.$)$

Sales on account, $$420,000.$ Ignore Cost of Goods Sold.

$\backslash$table$[[$Date$,$Accounts and Explanation,Debit,Credit$],[2024,,,],[$Dec$.31,,,],[,,,],[,y,,],[,,,]]$