b$.$ Journalize the transactions under the allowance method, assuming that the allowance account had a beginning the company uses the analysis of receivables method. Rustic Tables Company prepared the following aging schedule for its accounts receivable:

$\backslash$table$[[\backslash$table$[[$Aging Class $($Number$],[$of Days Past Due$)]],\backslash$table$[[$Receivables Balance$],[$on December $31]],\backslash$table$[[$Estimated Percent of$],[$Uncollectible Accounts$]]],[0-30$ days,$$311,000,1\%$