Hello I'm practicing for my study but I'm not sure about my answer so could someone provide me explanation so that I can compare with mine?

Presented below are two independent situations. Assume each company uses a periodic inventory system. 1. On January 6, Pharoah Co. sells merchandise on account to Pryor Company for $7,550, terms 2/10, n/30. On January 16, Pryor Company pays the amount due. 2. On January 10, D. Laskowski purchases $9,748 of merchandise from Sheffield Co., terms 2/10, n/30. D. Laskowski returns $648 of merchandise to Sheffield on January 15. Sheffield Co. charges its customers 1% per month on overdue amounts. On March 10, Sheffield records interest on D. Laskowski's past due account. On March 31, D. Laskowski pays his account in full. For item 1, prepare the entries on January 6 and January 16 on Pharoah Co.'s books. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit Jan.6 Jan. 16 LINK TO TEXT For item 2, prepare the entries required on January 10, January 15, March 10, and March 31 on Sheffield Company's books. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit v v vDate Account Titles and Explanation Debit Credit Jan.6 Jan. 16 LINK TO TEXT For item 2, prepare the entries required on January 10, January 15, March 10, and March 31 on Sheffield Company's books. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit v v v v VCarla Vista Company has accounts receivable of $205,000 at September 30, 2017. An analysis of the accounts shows the following: Month of Sale Balance September $144,606 August 30,367 July 17,012 April, May, and June 13,014 $205,000 Credit terms are 2/10, n/30. The unadjusted balance in the Allowance for Doubtful Accounts on September 30, 2017, is $2,310 debit. The company uses an aging schedule to estimate uncollectible accounts. The company's percentage estimates of bad debts are as follows: Number of Days Estimated % Outstanding Uncollectible 0-30 4% 31-60 10% 61-90 25% Over 90 60% Prepare an aging schedule to determine the total estimated uncollectible accounts at September 30, 2017. (Round answers to 0 decimal places, e.g. 5,275.) Estimated Age of Accounts Amount 0/0 Uncollectible 0-30 days outstanding $144,606 31-60 days outstanding 30,367 10% 61-90 days outstanding 17,012 25% Over 90 days outstanding 13,014 60%Estimated Age of Accounts Amount 0/o Uncollectible 0-30 days outstanding $144,606 40%% 31-60 days outstanding 30,367 10% 61-90 days outstanding 17,012 25% Over 90 days outstanding 13,014 60% LINK TO TEXT What is the net realizable value of the accounts receivable at September 30, 2017? ( Round answers to 0 decimal places, e.g. 2,275.) Net realizable value LINK TO TEXT Prepare the adjusting entry at September 30 to record bad debt expense. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 2,275.) Date Account Titles and Explanation Debit Credit Sept. 30