The percentage of receivables approach to estimating bad debts expense is used by Crane Company. On February 28 (the fiscal yearend), the firm had accounts receivable in the amount of $509,000 and Allowance for Doubtful Accounts had a credit balance of $2,260 before adjustment. Net credit sales for February amounted to $3,660,000. The credit manager estimated that uncollectible accounts would amount to 6% of accounts receivable. On March 10, an accounts receivable from Mark Dole for $2,900 was determined to be uncollectible and written off. However, on March 31, Dole received an inheritance and immediately paid his past due account in full.

Prepare the journal entries made by Crane Company on the below dates: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)

1.		February 28
2.		March 10
3.		March 31