Can someone help me calculate the uncollectible account expense for year 2?

Year 1: 1. Issued $10,000 of common stock for cash. 2. Provided $120,000 of services on account 3. Provided $29.000 of services and received cash. 4. Collected $91,000 cash from accounts receivable. 5. Paid $22,000 of salaries expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 7 percent of the ending accounts receivable balance will be uncollectible. Year 2: 1. Wrote off an uncollectible account for $670. 2. Provided $140,000 of services on account 3. Provided $20,000 of services and collected cash. 4. Collected $122,000 cash from accounts receivable 5. Paid $28,000 of salaries expense for the year. 6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 7 percent of the ending accounts receivable balance will be uncollectible. d-1. Organize the transaction data in accounts under an accounting equation d-2. Prepare an income statement for Year 2 d-3. Prepare the statement of changes in stockholderst equity for Year 2