Help me to make this transaction ..Thank you

2-1B. Yuen Co. of Windsor has requested that you prepare journal entries from the following (this company uses the Allowance for Doubtful Accounts metho based on the income statement approach): 2021 Dec. 31 Recorded bad debts expense of $14,800. 2022 Jan. 8 Wrote off Woody Tree's account of $1,200 as uncollectible. Mar. 5 Wrote off Jim Lantz's account of $600 as uncollectible. July 9 Recovered $600 from Jim Lantz. Aug. 20 Wrote off Mabel Hest's account of $750 as uncollectible. 23 Wrote off Jim O'Reilly's account of $950 as uncollectible. Nov. 19 Recovered $500 from Mabel Hest