These two is for 28A

e Grand Canyon Universit x D homgrens accounting t x viewer gauedu/FXW8XB 617 of 1182 P9-28A Accounting for uncollectible accounts using the allowance method (aging-of-receivables), and reporting receivables on the balance sheet At September 30, 2014, the accounts of Mountain Terrace Medical Center (MTMC include the following: Accounts Receivable 145,000 Allowance for Bad Debts (credit balance) 3,500 During the last quarter of 2014, MTMC completed the following selected transactions: Dec. 28 wrote off accounts receivable as uncollectible: Regan, Co., $1,300; Owen Mac, S900, and Rain, Inc., $700 31 Recorded bad debts expense based on the aging of accounts receivable, as follows