on February $28,$ crane company had accounts receivable in the amount of $550,620$ and allowance for doubtful accounts had a credit balance of $2,701$ before adjustment. Net credit sales for february amounted to $3,780,000.$ the credit manager estimated that uncollectible accounts would amount to $5\%$ of accounts receivable. On march $10,$ an account receivable from KAthy Black for $7,686$ was determined to be uncollectible and written off. However, on March $31,$ Black received an inheritance and immediately paid her past due account in full. Prepare the journal entries made by Crane Company on the following dates: