I am trying to come up for the figures in Year 2 last entry Dr. Bad Debt Expense ? Cr. Allowance for Doubtful Accounts

Thanks!

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

1. Wrote off $20,400 of uncollectible accounts receivable.
2. Received $667,800 cash in payment of accounts receivable.
3. In adjusting the accounts on December 31, the company estimated that 1.40% of accounts receivable would be uncollectible.

Year 2

1. Sold $1,566,100 of merchandise (that had cost $1,304,200) on credit, terms n/30.
2. Wrote off $30,800 of uncollectible accounts receivable.
3. Received $1,398,900 cash in payment of accounts receivable.
4. In adjusting the accounts on December 31, the company estimated that 1.40% of accounts receivable would be uncollectible.

Required:

Prepare journal entries to record Liangs 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.)

Note: Round your intermediate calculations to the nearest dollar