Akerlof Investigations has an Accounts Receivable balance of $34,000 and an Allowance for Doubtful Accounts credit balance of $3,000 at the December 31, 2018, fiscal year end. Required Record the journal entries for the following Akerlof Investigations transactions. No explanations are needed. In calculations, round final amounts to the nearest whole dollar. 2019 Apr. Jun. Lent $20,000 to Blatchford Agencies. Received a six-month, 10 percent note. 23 21 J. Schiller called to say there was no way he could pay his $1,000 balance and Akerlof should stop calling. Oct. 1 Collected the Blatchford Agencies' note at maturity. Nov. 30 Dec. 31 Dec. 31 2020 Lent $15,000 to Fane Industries on a three-month, 12 percent note. Accrued interest revenue on the Fane Industries' note. Recorded estimated uncollectible as 1 percent of the $550,000 of credit sales. Feb. 28 Collected the Fane Industries' note at maturity. Mar. 3 J. Shiller wanted to do further business with Akerlof Investigations and paid the $1,000 balance from 2019