Oswego Clay Pipe Company sold $45,600 of pipe to Southeast Water District #45 on April 12 of the current year with terms 3/15, n/60. Oswego uses the gross method of accounting for cash discounts. What entry would Oswego make on April 23, assuming the customer made the correct payment on that date? The following information relates to Halloran Co.'s accounts receivable for 2018: Accounts receivable balance, 1/1/2018 Credit sales for 2018 Accounts receivable written off during 2018 Collections from customers during 2018 Allowance for uncollectible accounts balance, 12/31/2018 $ 850,000 3,480,000 56,000 2,910,000 216,000 What amount should Halloran report for accounts receivable, before allowances, at December 31, 2018? In the balance sheet at the end of its first year of operations, Dinty Inc. reported an allowance for uncollectible accounts of $83,300. During the year, Dinty wrote off $30,600 of accounts receivable it had attempted to collect and failed. Credit sales for the year were $2,350,000, and cash collections from credit customers totaled $1,860,000. What accounts receivable balance would Dinty report in its first year-end balance sheet