For $2021,$ Olena Mirrors records bad debt using the allowance, income statement method. They recorded $$343,160$ in accounts receivable for the year and $$577,930$ in credit sales. The uncollectible percentage is $4\mathrm{.}4\%.$

On May $10,$ Olena Mirrors identifies one uncollectible account from Elsa Sweeney in the amount of $$2,870.$

On August $12,$ Elsa Sweeney unexpectedly pays $$1,441$ toward her account. Record journal entries for the following.

A$.$ Year$-$end adjusting entry for $2021$ bad debt

B$.$ May $10,2022$ identification entry

C$.$ Entry for payment on August $12,2022$