how do i solve #2 with explanation?

The Connecting Company uses the percent of sales method of accounting for uncollectible accounts receivable. During the current year, the following transactions occurred: Sept. 7 Oct 15 Nov 9 Connecting Company determined that the $8.100 account receivable of the Helena Company was uncollectible, and wrote it off. Connecting Company determined that the $2.500 account receivable of the Tree Company was uncollectible and wrote it off. Helena Company paid $6,000 of the amount owed to the Connecting Company. Connecting Company does not expect further collections from the Helena Company Connecting Company estimates that 0.5% of its $1,900,000 of credit sales would be uncollectible. Dec 31 1. Prepare the general journal entries to record these transactions. 2. If the balance of the allowance for uncollectible accounts was $8,000 on January 1 of the current year, determine the balance of the allowance for uncollectible accounts at December 31 of the current year. Assume that the transactions above are the only transactions affecting the allowance for uncollectible accounts during the year. Sept ? Allowance for Doubtful Accounts 8, 100 Acots. Rec - Helenacampam 8100 oct. 15 . Allowance for Doubtfel Account 2,500 Acols. Rec- live company 2,500 Nov, a Acots. Rec-Helena company 6,000 Allowance for doubthis accounts 6000 se cash 6000 Accounts Rec Helena compan Good Dec 31 Baddebit expense 9,500 Allowance for Poubtful Accounts 9500 9,500