3) New scenario: Assume that on January 18, 2018 Trollinger Co. wrote off $750 due from Avis Co. due to Avis Co. inability to pay what they owed. What journal entry would Trollinger Co. record for this write off assuming Trollinger Co. uses the allowance method? 01/18/2018 4) (Continuation of question 3). Now assume that on February 12, 2018 Avis Co pays the amount previously written off by Trollinger Co. What two journal entries must Trollinger Co. record related to this collection of a previously written off Accounts Receivable? 02/12/2018 02/12/2018 Part 2: Notes Receivable 5) On June 30, 2018, Aquila Inc. lends $86,000 to Big Dipper Co. for 9 months. What ournal entry does Aquila Inc. record for this transaction? 06/30/2018 6) (Continuation of question 5). The Note Receivable is established with a 4% annual interest rate, and the terms of the note states that the principal and interest will be due and paid on April 1, 2019. What adjusting journal entry is needed to accrue interest revenue earned for 2018 before Aquila prepares financial statements on December 31, 2018? 12/31/2018 7) (Continuation of question 5 & 6). On April 1, 2019, Big Dipper Co. pays all principal and interest owed to Aquila Inc. Write the journal entry (from the viewpoint of Aquila Co.) to record the collection 04/01/2019