For $2021,$ Olena Mirrors records bad debt using the allowance, income statement method. Theyrecorded $$343,160$ in accounts receivable for the year and $$577,930$ in credit sales. The uncollectiblepercentage is $4\mathrm{.}4\%.$On May $10,$ Olena Mirrors identifies one uncollectible account from Elsa Sweeney in the amount of$$2,870.$On August $12,$ Elsa Sweeney unexpectedly pays $$1,441$ toward her account. Record journal entries forthe following.A$.$ Year$-$end adjusting entry for $2021$ bad debtB. May $10,2022$ identification entryC. Entry for payment on August $12,2022$