Prepare the appropriate adjusting entries on April 30, 2024. Management estimates uncollectible accounts receivable based on the following rates of uncollectibility applied to outstanding accounts: Not yet due (2%), 1-30 days past due (9%), 31-60 days past due (18%), Greater than 61 days past due (60%). Since this is an estimate please round your final answer to the nearest whole dollar.

\begin{tabular}{|c|c|c|c|c|c|} \hline \multirow{2}{*}{\multicolumn{2}{|c|}{\begin{tabular}{l} Accounts Receivable \\ Explanation \end{tabular}}} & \multicolumn{4}{|c|}{ Account No. 106} \\ \hline & & F & Debit & Credit & Balance \\ \hline 31/Mar & Opening balance. & & & & 176,700 \\ \hline 5/Apr & Zcom Inc : Sold merchandise on credit & GJ1 & 370,600 & & 547,300 \\ \hline 13/Apr & Zcom Inc. : Received customer payment & GJ1 & & 370,600 & 176,700 \\ \hline 13/Apr & Zcom Inc : Sold merchandise on credit. & GJ1 & 1,744,000 & & 1,920,700 \\ \hline 20/Apr & X-cell Inc : Sold merchandise on credit & GJ2 & 915,600 & & 2,836,300 \\ \hline 21/Apr & Barton Corporation: Wrote off uncollectible & GJ2 & & 176,700 & 2,659,600 \\ \hline 22/Apr & Zcom Inc : Received customer payment & GJ 2 & & 1,744,000 & 915,600 \\ \hline \end{tabular}