Jordan Co. uses the allowance method of accounting for uncollectible accounts. Jordan Co. accepted a $5,000, 12%. 90-day note dated May 16, from Beckam Co. in exchange for its past-due account receivable. Make the necessary general journal entries for Jordan Co.on May 16 and the August 14 maturity date, assuming that the note is held until maturity and collected in full at that time. Prepare a table for the journal entries