mted here are selected transactions related to B. Dylan Corp: 1 Sold $20,000 of merchandise to Potter Company, terms 2/10 n/30. 11 Received payment in full from Potter Company for balade. 12 Accepted Juno Company's $20,000, 6-month, 12% note for balance due. 13 Made B. Dylan Corp, credit card sales for $13,200. 15 Made VISA credit sales totaling $6,700. A 5% service fee is charged by VISA. 11 Sold accounts receivable of $8,000 to Harcot Factor. Harcot Factor assesses a service charge of 2% of the amount of receivables sold. 13 Received collections of $8,200 on B. Dylan Corp. credit card sales. 0 Wrote off as uncollectible $16,000 of accounts receivable. B. Dylan Corp. uses the percentage of receivables basis to estimate bad debts. 0 The balance in accounts receivable at the end of the first 6 months is $200,000 and the bad debt percentage is 10%. At June 30 the credit balance in the allowance account prior to adjustment is $3,500. One of the accounts receivable written off in May pays the amount due, $4,000, in full. ions the journal entries for the transactions