help urgent!!!

Rock Gasoline decided to implement a customer loyalty point program. For each litre of fuel sold, the customer earns one point. The points can be accumulated and redeemed later for gas, products in the store, or a car wash. In May, Rock has sales of $92000, which represents 80,000 litres. The fair value of all of the loyalty points awarded on these sales was $1.840. Required: Prepare the journal entry required to record the sales for May for Rock. (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field.) Answer is not complete. Date General Journal Credit No 1 Debit 92.000 May Cash Sales revenue Provision for loyalty program awards $2.000 BO The unadjusted net accounts receivable on the books of Elantra Ltd. as of 31 December 20X4 are as follows: Accounts receivable Lesst Allowance for doubtful accounts $250,000 40,000 $210,000 40% of the accounts are current and 5% might not be collected, and the remainder is past due and 30% might not be collected Required: Calculate the bad debt expense, the balance in the allowance for doubtful accounts, and the net accounts receivable on the SFP at the end of 20X4 Answer is complete but not entirely correct. 5.000 Bad debt expense Allowance for doubtful accounts Net accounts receivable is 45,000 % 200 000