my assignment question No 3 need help to solve it

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.