I got requirement 1 correct but cant figure out requirements 2 and 3. would appreciate help!

Swathmore Clothing Corporation grants its customers 30 days credit. The company uses the allowance method for its uncollectible accounts receivable. During the year, a monthly bad debt accrual is made by multiplying 2% times the amount of credit sales for the month. At the fiscal year end of December 31, an aging of accounts recevable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. At the end of 2020, accounts receivable were $604,000 and the allowance account had a credit balance of $68,000, Accounts receivable activity for 2021 was as follows: Beginning balance Credit sales Collections Writeroffs Ending balance $ 604,000 2,770,000 (2,633,000) (54,000 $ 687,000 The company's controller prepared the following aging summary of year-end accounts receivable: Age Group 0-60 days 61-90 days 91-120 days Over 120 days Total Amount $445,000 72,000 64,000 106,000 $687,000 Summary Percent Uncollectible 4% 12 23 38 Required: 1. Prepare a summary Journal entry to record the monthly bad debt accrual and the write-offs during the year 2. Prepare the necessary year end adjusting entry for bad debt expense. 3-0. What is total bad debt expense for 2021? 3-b. How would accounts receivable appear in the 2021 balance sheet? - Age Group 0-60 days 61-90 days 91-120 days Over 120 days Total Amount $445,000 72,000 64,000 106,000 $687,000 Summary Percent Uncollectible 4 % 12 23 38 Required: 1. Prepare a summary Journal entry to record the monthly bad debt accrual and the write-offs during the year. 2. Prepare the necessary year-end adjusting entry for bad debt expense. 3-a. What is total bad debt expense for 2021? 3-b. How would accounts receivable appear in the 2021 balance sheet? Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 Req 3A Req 3B Prepare the necessary year-end adjusting entry for bad debt expense. (If no entry is required for a transaction/eve entry required" in the first account field) View transaction list View journal entry worksheet NO Event Debit Credit 1 General Journal Bad debt expense Allowance for uncollectible accounts 4,360 4,360 The company's controller prepared the following aging summary of year-end accounts Summary Percent Uncollectible 4% 12 Age Group 0-60 days 61-90 days 91-120 days Over 120 days Total Amount $445,000 72,000 64,000 106,000 $687,000 23 38 Required: 1. Prepare a summary journal entry to record the monthly bad debt accrual and the write 2. Prepare the necessary year-end adjusting entry for bad debt expense. 3-a. What is total bad debt expense for 2021? 3-b. How would accounts receivable appear in the 2021 balance sheet? Complete this question by entering your answers in the tabs below. Reg 1 Reg 2 Req Req 3B How would accounts receivable appear in the 2021 balance sheet? Balance Sheet (partial) Current assets Accounts receivable (net)