Could someone explain to me how they got the answers to questions I got wrong?

Entries Related to Uncollectible Accounts

The following transactions were completed by The Wild Trout Gallery during the current fiscal year ended December 31:

Jan. 19.	Reinstated the account of Arlene Gurley, which had been written off in the preceding year as uncollectible. Journalized the receipt of $2,440 cash in full payment of Arlenes account.
Apr. 3.	Wrote off the $13,980 balance owed by Premier GS Co., which is bankrupt.
July 16.	Received 40% of the $25,100 balance owed by Hayden Co., a bankrupt business, and wrote off the remainder as uncollectible.
Nov. 23.	Reinstated the account of Harry Carr, which had been written off two years earlier as uncollectible. Recorded the receipt of $3,975 cash in full payment.
Dec. 31.	Wrote off the following accounts as uncollectible (one entry): Cavey Co.,$10,515; Fogle Co., $3,125; Lake Furniture, $8,030; Melinda Shryer, $2,270.
Dec. 31.	Based on an analysis of the $1,237,400 of accounts receivable, it was estimated that $53,800 will be uncollectible. Journalized the adjusting entry.

Required:

1. Record the January 1 credit balance of $51,200 in a T account presented below in requirement 2b for Allowance for Doubtful Accounts.

2. a. Journalize the transactions. For a compound transaction, if an amount box does not require an entry, leave it blank. Note: For the December 31 adjusting entry, assume the $1,237,400 balance in accounts receivable reflects the adjustments made during the year

Nov. 23-reinstate Accounts Receivable-Harry Carr 3.975 Allowance for Doubtful Accounts 3,975 Nov. 23-collection 3,975 Cash Accounts Receivable-Harry Carr 3,975 Dec. 31-write-off Allowance for Doubtful Accounts Accounts Receivable-Cavey Co. Accounts Receivable-Fogle Co. Accounts Receivable-Lake Furniture Accounts Receivable-Melinda Shryer 23,9400 0 10,515 0 3,125 0 8,030 0 2,270 Dec. 31-adjusting Bad Debt Expense 53,800 x Allowance for Doubtful Accounts 53,800 x Feedback Check My Work Set up T accounts. Recall that under the allowance method, the entry to write off an account debits Allowanc In such cases where an account receivable that has been written off is later collected, the The amount of bad debt expense is affected by the balance in the allowance account. 2. b. Post each entry that affects the following T accounts and determine the new balances: Allowance for Doubtful Accounts 3 Apr. 1 July 16 Dec. 31 13,980 3,980 15,060 23,940 Jan. 1 Balance Jan. 19 Nov. 23 Dec. 31 Unadjusted Balance Dec. 31 Adjusting Entry V Dec. 31 Adjusted Balance 51,200 2,440 3,975 27,260 x 33,745 x 53,800