Record the following month end adjustments in one batch. A.) Memo #0228-Adj1 the month-end accrued wages $1,860 in total, 40% to Electrical Division and 60% to Machinery Division. Record the month-end wages accrual. B.)) Memo #0228-Adj2, was issued in response to a revised calculation of anticipated bad debts 50% to the Electrical Division and 50% to the Machinery Division based on a percentage of accounts receivable. Management has requested the Allowance for Doubtful Accounts $530 at the end of February