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Current Attempt in Progress Ivanhoe Flooring has a December 31 year end and uses the perpetual inventory system. Ivanhoe does not expect any sales returns. The following transactions occurred during 2021 and 2022: 2021 Aug 30 Oct. 18 Sold goods with a cost of $8,600 to Jules Harrison for $14,900 on account, terms 2/15,1/30. Jules ran into some financial troubles and reached an agreement with Ivanhoe to convert the account receivable into a 90-day, 8% note receivable. Sold goods with a cost of $1,740 to Flore Hardy for $3,300 on account, terms 2/15,n/30. Prepared the adjusting entries to record accrued interest and an estimated allowance for doubtful accounts of $2.990. For the interest calculation use the exact number of days. Dec 18 Dec 31 2022 Jan. 2 Jan. 16 Collected the amount due from Flore Jules dishonoured the note receivable. Ivanhoe expects to collect the account. Wrote off the amount owing from Jules. Dec 31 Prepare all required journal entries for the above transactions assuming Ivanhoe uses the allowance method and Allowance for Doubtful Accounts does not have an opening balance. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Use 365 days for calculation) Date Account Titles and Explanation Debit Credit 2021 Aug 30 Accounts Receivable 14,900 Sales 14,900 (To record sale on account.) > Aug 30 Cost of Goods Sold 8,600 Merchandise Inventory 8,600 (To record cost of goods sold.) Oct. 18 Notes Receivable 14,900 Accounts Rectivable 14.900 Dec 18 Accounts Receivable 3,300 Sales 3300 (To record sale on account.) Dec 18 Cost of Goods Sold 1,740 Merchandisentory 1,740 (To record cost of goods sold.) Dec 31 Interest Receivable 245 Interest Reven 245 245 Dec 31 Interest Receivable Interest Revenue 245 (To record accrued interest.) Dec 31 v Bad Debt Expense 2.990 Allowance for Doubtful Accounts 2.990 (To record allowance for doubtful accounts.) 2022 Jan. 2 Cash 3.234 Sales Discounts 66 Accounts Receivable 3,300 Dec 31