all in the picture: just need the accounts receivable

please include the steps, thanks!

During the current Year, Bob's Ceramics Shop had sales revenue of $157,000, of which $59,000 was on credit. At the start of the current year, Accounts Receivable showed a $24,000 debit balance, and the Allowance for Doubtful Accounts showed a $1,800 credit balance. Collections of accounts receivable during the current year amounted to $58,000. Data during the current year follows: a. On December 31, an Account Receivable (Toby's Gift Shop) of $1,900 from a prior year was determined to be uncollectible; therefore, it was written off immediately as a bad debt. b. On December 31, on the basis of experience, a decision was made to continue the accounting policy of basing estimated bad debt losses on 3.0 percent of credit sales for the year. Required: 1. Prepare the required journal entries for the two items on December 31, end of the accounting period. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Answer is complete and correct Date General Journal Debit Credit December 31 Allowance for doubtful accounts Accounts receivable (Toby's Git Shop) Accounts receivable (Toby's Gift Shop) 1,900 December 31Bad debt expense Allowance for doubtful accounts 1,770