April Ltd. reported various selected balances in its 31 December 20X7 unadjusted trial balance:

Accounts receivable	$1,820,000	dr.
Special accounts receivable	229,000	dr.
Accounts receivableU.S.	116,000	dr.
Allowance for doubtful accounts	160,150	cr.
Allowance for sales discounts	45,500	cr.

The following transactions and events are noted:

1.	An analysis of accounts receivable indicates that $820,000 are still in the discount period. An allowance of $82,000 is needed for sales discounts.
2.	An analysis of accounts receivable indicated that $200,000 of accounts receivable should be written off. Of the remaining balance, 80% was current, and, after the allowance for sales discounts, approximately 5% was deemed doubtful. Of the 20% noncurrent, 75% was doubtful.
3.	The U.S. account receivable was recorded when the exchange rate was $1.16. The exchange rate at year-end was $1.14.
4.	The special account receivable was a single account receivable from a customer with an excellent credit rating that was transferred to a financial institution at a discount rate of 4% during the period. The cash collected from the financial institution was credited to an account called Miscellaneous credits. Management has determined that this transaction was to be recorded as a sale/derecognition but has not yet made the necessary entry.
5.	The company has a note receivable that has not yet been recorded. The note is a $72,000, three-year note that bears an interest rate of 4%. Interest is paid annually. The note was issued on 1 November 20X7 because of a sale. The market interest rate for accounts of this risk is 8%.

(PV of $1, PVA of $1, and PVAD of $1.) (Use appropriate factor(s) from the tables provided.)

Required: Provide journal entries to reflect the above items. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round time value factor to 5 decimal places and final answers to the nearest whole dollar amount.)

2 entries are required for 2 and 5.