Can you give the excel functions to explain

ABC sells merchandise to customers. - Cost of goods sold is 70% of the selling price. - The terms for all accounts receivable are 2/10,n/30. - ABC uses a gross method for the sales discount on early receipt of accounts receivable. - At the end of each year, ABC estimates that a 20% of remaining AR balance will not be collectible. The beginning balances for AR and inventory in 2023 was as follows: The followings are sales-related transactions in 2023-2024. 2023 (Feb 1) Sold merchandise \& accepted $100,000 six-month noninterest-bearing note assuming 8% effective rate. (Feb 15) Purchased $4,000,000 inventory in cash (Mar 1) Collected $200,000 of AR from last year. (May 1) A customer went bankrupt and $100,000 of AR is deemed uncollectible. (July 31) Collected six-month noninterest-bearing note (Sep 1) Sold merchandise @ \$4,000,000 on account. (Sep 5) Collected $3,000,000 of AR with 2% discount. 2024 (Jan 1) Sold merchandise \& accepted \$700,000 two-year noninterest-bearing note assuming 12% effective rate. (Feb 1) A customer went bankrupt and $250,000 of AR is deemed uncollectible (May 1) Sold merchandise @ \$2,500,000 on account. (May 3) Collected $500,000 of AR with 2% discount. (Jun 30) Collected $1,800,000 of AR. 2a) Prepare journal entries for 2023-2024. 2b) Prepare the following table for 2023-2024