accouting question pls help me

Swathmore Clothing Corporation grants its customers 30 days' credit. The company uses the allowance method for its uncollectible accounts receivable. During the year, a monthly bad debt accrual is made by multiplying 2% times the amount of credit sales for the month. At the scal year-end of December 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. At the end of 2015, accounts receivable were $584,000 and the allowance account had a credit balance of $48,000. Accounts receivable activity for 2016 was as follows: Beginning balance $ 534,000 Credit sales 2,670,000 Collections (2533.000) Write-offs (44,000) Ending ba'ance $ 677,000 The company's controller prepared the following aging summary of year-end accounts receivable: Summary Percent Age Group Amount Unconecble 060 days $395,000 5% 6190 days 94,000 14 91120 days 54,000 24 0\"\" 120 134,000 35 days Total $ 677,000 Age Group Amount Uncollectible 0-60 days $395,000 5% 61-90 days 94,000 14 91-120 days 54,000 24 Over 120 days 134,000 35 Total $ 677,000 Required: 1. Prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 2 Record a summary entry to record the monthly bad debt accrual. Note: Enter debits before credits. Event General Journal Debit Credit 1