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

$\backslash$table$[[$Accounts Receivable,$$140,000,],[$Allowance for Bad Debts $($credit balance$),,3,900]]$

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

View the transactions.

Read the requirements.

Requirements

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.

Show how East Terrace Medical Center should report net accounts receivable on its December $31,2025,$ balance sheet.

Wrote off accounts receivable as uncollectible: Red Co$.,$ $$1,000$; Omar Co$.,$ $$1,300$; and Plunkett, Inc., $$600.$

$\backslash$table$[[$Date$,$Accounts,Debit,Credit$],[$December $31,,,],[,,,],[,,,],[,,,]]$