How do I get the accounts receivable for a)?

Raintree Cosmetic Company sells its products to customers on a credit basis. An adjusting entry for bad debt expense is recorded only at December 31, the company's fiscal year-end. The 2020 balance sheet disclosed the following: During 2021, credit sales were $1,840,000, cash collections from customers $1,920,000, and $57,000 In accounts recelvable were written off. In addition, $4,800 was collected from a customer whose account was written off in 2020 . An aging of accounts recelvable at December 31,2021 , reveals the following: Required: 1. Prepare summary journal entrles to account for the 2021 write-offs and the collectlon of the recelvable prevlously written off. 2. Prepare the year-end adjusting entry for bad debts according to each of the following situations: a. Bad debt expense is estimated to be 4% of credit sales for the year. b. Bad debt expense is estimated by adjusting the allowance for uncollectlble accounts to the balance that reduces the carrying value of accounts recelvable to the amount of cash expected to be collected. The allowance for uncollectible accounts is estimated to be 10% of the year-end balance in accounts recelvable. c. Bad debt expense is estimated by adjusting the allowance for uncollectible accounts to the balance that reduces the carrying value of accounts recelvable to the amount of cash expected to be collected. The allowance for uncollectlble accounts is determined by an aging of accounts recelvable. 3. For situations (a)-(c) In requirement 2 above, what would be the net amount of accounts recelvable reported in the 2021 balance sheet? Complete this question by entering your answers in the tabs below. For situations (a)-(c) in requirement 2 above, what would be the net amount of accounts receivable reported in the 2021 balance sheet