1-4 please

At the beginning of 2024, Best Heating \& Air (BHA) has a bolance of $24,900 in accounts recelvable. Because 8HA is a privately owned company, the company has used only the direct write. off method to account for uncollectible accounts. However, at the end of 2024, BHA wishes to obtain a loan ot the local bank, which requires the preparation of proper financial statements. This means that BHA now will need to use the allowance method. The following transactions occur during 2024 and 2025 . 1. During 2024, install air conditioning systems on account, $179.000. 2. During 2024, collect $174,000 from customers on account. 3. At the end of 2024, estimate that uncollectible accounts total 105 of ending accounts receivable. 4. In 2025 , customers' accounts totaling $2,100 are written off as uncoliectible. Required: 1. Record each transaction using the allowance method. 2. Record each transaction using the direct write-off method. 3. Calculate bad debt expense for 2024 and 2025 under the allowance method and under the direct write-off method, prior to any adjusting entries in 2025 . Complete this question by entering your answers in the tabs below. Record each transaction using the allowance method. (If no entry is required for a particular transactieo/event, select "No Journal Entiy Fequired "in the first account fieid.) Journal entry worksheet ecord each transaction using the allowance method. (If no entry is required for a particular transaction/event, select "No journal Entry equired " in the first account field.) Journal entry worksheet 4 During 2024, install air conditioning systems on account, $179,000. Noter Enter debis before credits