Prepare general journal entries for the following transactions of Viking Company, assuming they use the allowance method to account for uncollectible accounts. 
Definitions:
Control Group
In experimental research, a group of subjects that does not receive the treatment being tested, used as a benchmark to measure how other subjects do.
Warm Room Temperature
A temperature setting in an indoor environment that feels comfortably warm to the majority of people, typically around 68 to 77 degrees Fahrenheit (20 to 25 degrees Celsius).
Aggressive Behaviour
Actions or patterns of actions aimed at causing harm, intimidation, or asserting dominance over others.
Hitting Incidents
Episodes or occurrences of physical aggression where an individual intentionally strikes another.
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