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Q1: Presented below are selected transactions for PLM Co. during April/2022: Apri 1 the beginning balance for Accounting receivables is $30,000 and for the allowance of doubtful accounts is $400 Credit. 2 Sold merchandise to Craftwood Co. for $50,000term2/10n/30. 5 A customer bought merchandise for $6,000 using First Bank credit card. The bank charges a service fee of 7%. 12 Craftwood Co. paid for the merchandise bought on 2 April in full. 23 PLM Co. sold $10,000 of its receivables to National Factors. The service charge is 2%. 30 PLM Co. assessed the uncollectable accounts to be 3% of receivables. What is the net balance of receivables at the end of April? Q2: Barton Ltd. acquired an equipment for $60,000 on 1/1/2020. They estimated the useful life of the equipment to be 10 years and the residual value to be $3,000 and used the double declining method of depreciation. On 31/12/2021, Barton sold the equipment for $40,000. What is the journal entry that should be recorded by Barton on the sales date