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.

Recorded bad debts expense based on the aging of accounts receivable

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

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.

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

$\backslash$table$[[,,$