Burl Company sells stone garden statues and offers a $3\%$ discount to its high$-$volume customers. Stanberry Garden Center purchased statues on account with a list price of $$53,000$ and received a volume discount of $3\%$ off the purchase price. Give the journal entry to record this sale $($ignore credits. Exclude explanations from any journal entries.$)$

$\backslash$table$[[$Account$,$current Year,$],[,,]]$

Cavalcade Wholesalers sells cereal to a customer for $$11,700$ on account on December $1.$ The customer has not paid the balance due as of the end of the year. After an analysis of the customer's account, Cavalcade Wholesalers estimates that is due. Prepare the journal entries only $$11,000$ of the $$11,700$ that is due. Prepare the joury that would needed to record these transactions. $($Ignore the journal entry that would goods sold.$)($Record debits first, then credits. Exclude explanations from any journal entries.$)$

Record the sale on December $1$

$\backslash$table$[[$Account$,$December I$],[,,],[,,]]$

Record the estimated allowance for uncollectible accounts and the bad debt expense

$\backslash$table$[[$Account$,$December $31,],[,,],[,,]]$

Crosby Products, Inc, reported an opening balance in the allowance for doubtfol accounts of $$565,000.$ During the year, the company determined that a $$22,000$ receivable due from Ric Company was uncollectible. Prepare the journal entry to write off the Ric account assuming that Crosby uses the allowance method. $($Record debits first, then credits, Exclude explanations from any journal entries.$)$

$\backslash$table$[[$Account$,$Current Year,$],[,,]]$