I do not understand why these are wrong, please help.

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 5% 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 $5,300 cash.
Feb.		25		Mr. Kendalls Boy Scout troop participates in a one-day TEAM adventure. Normally, Tony would charge a group of this size $3,800, 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 5% quick-payment discount.
Mar.		19		Reynolds Management has its employees participate in a one-day TEAM adventure. Great Adventures provides services on account for $4,300, and Reynolds agrees to pay within 30 days.
Mar.		27		Reynolds pays the full amount owed, less the 5% quick-payment discount.
Apr.		7		Several men from the Elks Lodge decide to participate in a TEAM adventure. They pay $7,800, and the event is scheduled for the following week.
Apr.		14		The TEAM adventure is held for members of the Elks Lodge.
Apr.		30		Myers Manufacturing participates in a TEAM adventure. Great Adventures provides services on account for $6,900, 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, 8% note receivable to replace the existing account receivable.
Jun.		15		Several MBA groups participate in TEAM adventures. Great Adventures provides services on account for $25,500 to these groups, with payment due in July.

Consider the following information as of June 30, 2022.

• Suzie estimates uncollectible accounts to be 10% of accounts receivable (which does not include the $6,900 note receivable from Myers Manufacturing). Prepare the adjusting entry for uncollectible accounts.
• Accrue one month of interest on the note receivable from Myers Manufacturing.

No Date Account Title Debit Credit 1 Jan 24 5,300 Equipment Cash 5,300 > 2 Feb 25 Accounts Receivable 3,300 Service Revenue 3,300 3 Feb 28 Cash 3,135 165 Sales Discounts Accounts Receivable 3,300 4 Mar 19 Accounts Receivable 4,300 Service Revenue 4,300 5 Mar 27 Cash 4,085 Sales Discounts OOO 215 Accounts Receivable 4,300 6 Apr 07 Cash 7,800 Deferred Revenue 7,800 7 Apr 14 Deferred Revenue 7,800 Service Revenue 7,800 8 Apr 30 Accounts Receivable 6,900 Service Revenue 6,900 > 9 May 31 Notes Receivable 6,900 00 Accounts Receivable 6,900 10 Jun 15 Accounts Receivable 25,500 Service Revenue 25,500 11 Jun 30 Bad Debt Expense 2,550 > Allowance for Uncollectible Accounts 2,550 12 Jun 30 Interest Receivable 46 O Interest Revenue 46 13 Jun 30 Service Revenue 47,800 Interest Revenue 46 L OneDrive Retained Earnings 10 Jun 15 Accounts Receivable 25,500 Service Revenue 25,500 11 Jun 30 2,550 Bad Debt Expense Allowance for Uncollectible Accounts 2,550 12 Jun 30 Interest Receivable 46 Interest Revenue 46 13 Jun 30 Service Revenue 47,800 Interest Revenue 46 Retained Earnings 47,846 X 14 Jun 30 2,930 X Retained Earnings Bad Debt Expense Sales Discounts 2,550 x 380 X