E$-3\mathrm{.}2-$ Mall$-$Warts customer did not order the $20,549,225\mathrm{.}88$ that is listed in their accounts receiable balance. They went bankrupt and then Apollo sent shoes to them at the end of the quarter. E$-3\mathrm{.}1-$ Neutralizer customer paid full amount that they had shown on their records before the year end. Apollo does not have their full payment recorded until after the year end. what journal entry do I make to fix these problems