IceKreme Inc. makes ice cream machines for sale to ice cream parlours. The following events occurred between April 1 and June 30, 2017:

April	10:		Received an order from Peters Appliances, a wholesaler, for 20 machines.
April	30:		Sold 30 machines to Yuri Inc. on credit.
May	1:		The purchasing manager of Peters Appliances visited IceKremes factory and purchased 23 machines on credit, instead of the 20 machines that were previously ordered.
May	5:		Yuri Inc. paid for the machines purchased on April 30.
May	7:		Sold 15 machines to Cheng Ltd. on credit.
May	10:		Wrote off $17,000 of accounts receivable that were considered uncollectible. These receivables relate to sales made prior to April 1, 2017.
May	15:		Peters Appliances returned three defective machines and paid the amount due.
June	1:		Received $144,000 from Cheng Ltd. on account.
June	30:		Recovered $2,900 from the receivables that were written off on May 10.

Additional information is as follows:
	IceKreme sold all machines at $12,000 per unit.
	All of IceKremes sales were on credit with terms 3/10, n/30.
	IceKremes records included the following items and their balances as at March 31, 2017:

S 58,000 18,000 580,000 Accounts receivable Allowance of doubtful accounts (credit balance) Net sales Required 1. Prepare the journal entries to record the transactions that occurred from April 1 to June 30, 2017. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the receipt of order from Peter Appliance Note: Enter debits before credits Date General Journal Debit Credit April 10 Record entry Clear entry View general journal 2. The company uses the aging of accounts receivable method to determine the amount of bad debt expense. The estimated uncollectible rates for the various age groups are as follows: (Hint Use a timeline to keep track of accounts receivable in order to determine the age of these receivables.) Aging of accounts receivable Not yet 1-30 days past 31-60 days past due 5% due 10% due 15% Over 60 days past due 20% Estimated % uncollectible