Background: Food and Stuff Co. had the following normal balances on January 1, 2014: Accounts Receivable: $1,000,000 Allowance for doubtful accounts: $20,000 During January, Food and Stuff Co. collected $300,000 of their receivables. Food and Stuff Co. also made cash sales of $500,000 and credit sales of $400,000. Food and Stuff Co. wrote off $5,000 in receivables on January 10th and collected an additional $3,000 in receivables that were previously written off on January 20th. On January 2, Food and Stuff Co. factored $250,000 of their receivables with Pawnee Finance, Inc. The factoring agreement was with recourse. Pawnee Finance, Inc. assessed a 2% finance charge and retained 3% of the factored receivables to protect against sales discounts or returns. Food and Stuff Co. believes 4% of the factored receivables will be uncollectable (i.e., the fair value of the recourse provision). Sales returns and discounts for the month totaled $1,000. At the end of the month, Food and Stuff Co. estimates bad debt expense as 3% of A/R using the Balance Sheet method (ignoring any Receivable(s) from Factor accounts that may be recorded). 4) Prepare the journal entry for the month-end adjustment to allowance for doubtful accounts balance. 5) In February, customers return $2,500 of merchandise related to receivables factored to Food and Stuff. What entries does Food & Stuff Co make to account for this