April Ltd. reported various selected balances in its 31 December 20X7 unadjusted trial balance: Accounts receivable $ 1,910,000 dr. Special accounts receivable 247,000 dr. Accounts receivableU.S. 116,000 dr. Allowance for doubtful accounts 169,600 cr. Allowance for sales discounts 47,750 cr. The following transactions and events are noted: An analysis of accounts receivable indicates that $910,000 are still in the discount period. An allowance of $91,000 is needed for sales discounts. An analysis of accounts receivable indicated that $209,000 of accounts receivable should be written off. Of the remaining balance, 80% was current, and, after the allowance for sales discounts, approximately 5% was deemed doubtful. Of the 20% noncurrent, 75% was doubtful. The U.S. account receivable was recorded when the exchange rate was $1.16. The exchange rate at year-end was $1.12. The special account receivable was a single account receivable from a customer with an excellent credit rating that was transferred to a financial institution at a discount rate of 4% during the period. The cash collected from the financial institution was credited to an account called "Miscellaneous credits." Management has determined that this transaction was to be recorded as a sale/derecognition but has not yet made the necessary entry. The company has a note receivable that has not yet been recorded. The note is a $81,000, three-year note that bears an interest rate of 4%. Interest is