can someone give me clarity on transaction 13? A lot of sources says it should be income summary but I don't have that option and am confused on what it could be

Great Adventures Problem AP5-1 (GL) Tony and Suzie are ready to expand Great Adventures even further in 2022. Tony believes that many groups in the community for example, Boy Scouts, church groups, civic groups and local businesses) would like to hold one-day outings for their members. Groups would engage in outdoor activities such as rock climbing, fishing, capture the flag, paintball, treasure hunts, scavenger hunts, nature hikes, and so on The purpose of these one-day events would be for each member of the group to learn the importance of TEAM (Together Everyone Achieves More) Tony knows that most people are not familiar with these types of activities, so to encourage business he allows groups to participate in the event before paying. He offers a 6% quick payment discount to those that pay within 10 days after the event. He also guarantees that at least eight hours of outdoor activities will be provided or the customer will receive a 20% discount. For the first six months of the year, the following activities occur for TEAM operations Jan. 24 Great Adventures purchases outdoor gear such as ropes, helmets, harnesses, compasses, and other miscellaneous equipment for $5,000 cash Feb. 25 Mr. Kendall's Boy Scout troop participates in a one-day TEAM adventure. Normally, Tony would change a group of this site 54,300, but he wants to encourage kids to exercise more and enjoy the outdoors so he charges the group only $3,300. Great Adventures provides these services on account Feb. 28 The Boy Scout troop pays the full amount owed, less the quick-payment discount Har: 19 Reynold's Management has its employees participate in a one-day TEAM adventure. Great Adventures provides services on account for $4,500, and Reynold's agrees to pay within 30 days Mar. 27 Reynold's pays the full amount owed, less the quick payment discount. Apr. 7 several mon from the liks lodge decide to participate in TEAM adventure. They pay $5,500, and the event is scheduled for the following week. Apr. 14. The TEA adventure is held for members of the Elks Lodge Apr. 30 Myers Manufacturing participates in & TEAM adventure. Great Adventures provides services on account for $8,400, and Myers agrees to pay within 30 days. May 31 Myers Manufacturing fails to pay the amount owed within the specified period and agrees to sign a three month, note receivable to replace the existing account receivable. Jun. 15 Several MBA groups participate in TLA adventures. Great Adventures provides services on account for $28,000 to these groups, with payment due in July. Consider the following information as of June 30, 2022 Suzle estimates uncollectible accounts to be 5% of accounts recewable (which does not include the $8,400 note receivable from Myers Manufacturing). Prepare the adjusting entry for uncollectible accounts. Accrue one month of interest on the note receivable from Myers Manufacturing, Debit Credit Account Title No 5.800 Date Jan 24 Equipment 5,800 1 3.800 2 Feb 25 3,800 Accounts Receivable Service Revenue 3,572 228 3 Feb 20 Cash Sales Discounts Accounts Receivable 3.800 4.800 4 Mar 10 Accounts Receivable Service Revenue 4.800 5 Mar 27 4.512 288 Cash Sales Discounts Accounts Receivable 4.800 Apr 07 8,300 Cash Deferred Revenue 8,300 7 Apr 14 8.300 Deferred Revenue Service Revenue 8,300 8 Apr 30 8.400 Accounts Receivable Service Revenue 8,400 a May 31 8.400 Notes Receivable Accounts Receivable 8.400 2 10 Jon 15 Accounts Receivable Service Revenue 28,000 28.000 18 Jun 30 Bad Debt Expense Allowance for Uncoctible Accounts 1.400 1.400 12 Jun 30 Interest Receivable Interest Revenue 50 50 12 Jun 30 Service Revenue Interest Ravenue Retained Earnings 53.300 56