The balance sheet of the Ian Company on March 31, 2023 showed balances in Accounts Receivable of $620,000 and in the Allowance for Doubtful Accounts of $29,200 (credit balance). During the month of April 2023, transactions affecting Accounts Receivable were as follows: a) Sales on account b) Cash collections from credit customers c) Accounts receivable from Ally Company written-off as worthless (8pts.) $ 972,000 879,200 8,200 After a careful aging and analysis of all customer accounts on April 30th, it was determined that the Allowance for Doubtful Accounts should be adjusted to a balance of $30,400. Required: 1) Prepare the general journal entries for each of the three above Transactions (a, b, & c). Use the transaction date of April 1, 2023. Omit explanations. (3pts.) 2) Prepare the adjusting entry on April 30, 2023 to provide for uncollectible accounts assuming that the Ian Company adjusts its accounts at the end of each month. Omit explanation. (2pts.) 3) What is the amount of Net Accounts Receivable that should be reported on the Balance Sheet as of April 30, 2023? (1 pt.) 4) Assume that on May 31st, two months after the accounts receivable from Ally Company had been written-off as worthless, Ally Company sent us a check for $6,100. Prepare the journal entry to record the recovery and receipt of payment from the Ally Company. Omit explanations. (2pts.)