I did all my other parts and cant figure out this Part 1. Please fill out the entire Part 1 as I dont understand it thanks!

2) (Continuation of question 1). Assume that during 2017, a total of $14,900 Accounts Receivable has to be written off due to customers' inability to pay what they owe Orion Co. a. What journal entry would be used to record this write-off of $14,900? 12/31/17 b. How does the posting of this journal entry affect the accounting equation? What is the Allowance for Doubtful Accounts balance after this write off? (Your answer should indicate the amount and whether it is a Debit or Credit balance. Hint: Use a T-account to determine your answer.) c. d. Orion Co. assumes that at the end of 2018, 5% of its new $900,000 Accounts Receivable balance will be uncollectible. Using the Allowance for Doubtful Accounts balance from above (question 2) c.) determine the Bad Debt Expense that would be recorded at the end of 2018 and enter the journal entry below: 12/31/2018