At September $30,2025,$ the accounts of East Terrace Medical Center $($ETMC$)$ include the following:

During the last quarter of $2025,$ ETMC completed the following selected transactions:

View the transactions.

Read the requirements.

Requirement $1.$ Journalize the transactions $($omit explanations$).$ Open T$-$accounts for Accounts Receivable and Allowance for Bad Debts using the September $30,2025$ balances. 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, $\backslash$$$430,000.$ Ignore Cost of Goods Sold.

Collections on account, $\backslash$$$391,200.$

Transactions

At September $30,2025,$ the accounts of East Terrace Medical Center $($ETMC$)$ include the following:

During the last quarter of $2025,$ ETMC completed the following selected transactions:

View the transactions.

Read the requirements.

Wrote off accounts receivable as uncollectible: Scarlett Co$.,\backslash$$$1,300$; Oleander Co$.,\backslash$$$750$; and Pogo, In

Recorded bad debts expense based on the aging of accounts receivable

Transactions Open T$-$accounts for Accounts Receivable and Allowance for Bad Debts using the September $30,2025$ balances. Post the transactions to the two T$-$accounts.

Accounts Receivable

Allowance for Bad Debts

Requirement $2.$ Show how East Terrace Medical Center should report net accounts receivable on its Balance Sheet $($Partial$)$:

Current Assets:

Transactions