Hi, can someone help me with part H, I am not sure what the calculation would be. Thank you!

Liang Company began operations in Year 1. During its first two years, the company completed a number of transactions involving sales on credit, accounts receivable collections, and bad debts. These transactions are summarized as follows. Year 1 a. Sold $1,349,600 of merchandise on credit (that had cost $979,800), terms n/30. b. Wrote off $18,700 of uncollectible accounts receivable. c. Received $669,200 cash in payment of accounts receivable. d. In adjusting the accounts on December 31, the company estimated that 1.50% of accounts receivable would be uncollectible. Year 2 e. Sold $1,561,900 of merchandise (that had cost $1,347,200) on credit, terms n/30. f. Wrote off $28,900 of uncollectible accounts receivable. g. Received $1,186,700 cash in payment of accounts receivable. h. In adjusting the accounts on December 31, the company estimated that 1.50% of accounts receivable would be uncollectible. Required: Prepare journal entries to record Liang's Year 1 and Year 2 summarized transactions and its year-end adjustments to record bad debts expense. (The company uses the perpetual inventory system, and it applies the allowance method for its accounts receivable.) (Round your intermediate calculations to the nearest dollar.) JE Year 1 JE Year 2 Prepare journal entries to record Liang's Year 2 summarized transactions and its year-end adjustments to record bad debts expense. (The company uses the perpetual inventory system, and it applies the allowance method for its accounts receivable.) No General Journal Credit Transaction e(1) Debit 1,561,900 1 Accounts receivable Sales 1,561,900 2 e(2) 1,347,200 Cost of goods sold Merchandise inventory 1,347,200 3 f. 28,900 Allowance for doubtful accounts Accounts receivable >> 28,900 4 g 1,186,700 Cash Accounts receivable 1,186,700 5 h. 1,838,995 Bad debts expense Allowance for doubtful accounts