A1 and A3 & A4. account rec is 495,530

Omitted Adjustments A1. Star uses the dollar-value LIFO cost method for inventory reporting purposes. Star adopted this method on December 31,2022. The following information pertains to the company's inventory at year-ends 2022 and 2023 : Star uses perpetual FIFO for day-to-day bookkeeping purposes and then converts its accounts to the dollar-value LIFO cost method at reporting dates. Give the FIFO-to-LIFO conversion entry required at December 31, 2023. (Assume there was no difference in the FIFO and LIFO amounts at year-end 2022.) A3. On January 1,2023, Star received a promissory note from a customer as consideration in an inventory sale transaction. Star recorded the sale, but it has not yet recorded the interest carned on the note during 2023 . The 5%,$39,940 term note requires the customer to pay interest annually cach January 1,2024 through 2027. The relevant market rate of interest on the issue date was 9%. A4. Star estimates that 7.84% of the 2023 year-end Accounts Receivable balance will not be collected