The September 30, 20X4, records of Synetics Computers include these accounts:
Accounts Receivable.................................... $109,000
Allowance for Doubtful Accounts............... (4,100)
At year end, Synetics ages its receivables and adjusts the balance in Allowance for Doubtful Accounts to correspond to the aging schedule. During the last quarter of 20X4, Synetics completed the following selected transactions:
20X4
Oct. 31 Wrote off the following accounts receivable as uncollectible: Cisco Foods $300; Tindall Storage, $400; and Tiffany Energy, $1,100.
Dec. 31 Adjusted the Allowance for Doubtful Accounts and recorded doubtful-account expense at year end, based on the aging of receivables, which follows.

Required
1. Record the transactions in the journal. Explanations are not required. (pp. 271-275)
2. Prepare a T-account for Allowance for Doubtful Accounts and post to that account.
3. Show how Synetics Computers will report its accounts receivable in a comparative balance sheet for 20X4 and 20X3. Use the reporting format on page 272. At December 31, 20X3, the company's Accounts Receivable balance was $111,000 and the Allowance for Doubtful Accounts stood at $3,700.

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Age of Accounts 31-60 Days 61-90 days Total Balance $114,000 Estimated uncollectible 1-30 Days $80,000 0.5% $20,000 1.0% $4,000 5.0% Over 90 Days $10,000 40.0%