General Journal:

$*$Just need help with #$8,$ on the general journal, previously got it wrong shown in the highlighted red $($wrong$)$ answer of $436.$

$8.)$ At the end of January, $$3,900$ of accounts receivable are past due, and the company estimates that $20\%$ of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that $5\%$ will not be collected. The note receivable of $$20,000$ is considered fully collectible and therefore is not included in the estimate of uncollectible accounts.