Template Attached The following was taken from the records of Smith Company in the year ending December 31 2014. Journalize the following transactions in an Excel spreadsheet for year-end 2014 using the aging method. Assume that the allowance for doubtful accounts has a beginning credit balance of $18000 on January 1 2014. Label the events below as journal entries #1 to #4 along with the dates of the entries: December 31 2014: Smith Company prepared the following aging schedule for it accounts receivables: Instructions: Submit the following items in an Excel spreadsheet labeling each as 1 2 3 and 4: