The  income statement approach to  estimating uncollectible  accounts expense is used by Burgess Wholesale. On March 31 the firm had accounts receivable in  the  amount  of  Rs.6301000. The  allowance for doubtful accounts had  a  credit balance of  Rs.3,950.  The  controller estimated that uncollectible  account expense would amount to one half of 1°/o of the net sales made during March. This estimate was entered in the accounts.b)! an adjusting entry on March 31. On April12, an account receivable from  Conrad Stern of Rs.J,110 was determined to be worthless and was written off.However, on April24, Stern won several thousand dollars on a TV games how and immediately paid the Rs.3,110 past due account. Prepare journal entries to record the above events.