I just need #5 from the journal entry year 2

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 a. Sold $1,354,400 of merchandise on credit (that had cost $983,000 ), terms n/30. b. Wrote off $20,900 of uncollectible accounts receivable. c. Received $672,200 cash in payment of accounts receivable. d. In adjusting the accounts on December 31 , the company estimated that 2.30% of accounts receivable would be uncollectible. Year 2 e. Sold $1,565,200 of merchandise (that had cost $1,263,800 ) on cridit, terms n/30. f. Wrote off $33,600 of uncollectible accounts receivable. g. Received $1,245,000 cash in payment of accounts receivable. h. In adjusting the accounts on December 31 , the company estimated that 2.30% of accounts receivable would be uncoliectible. Required: Prepare journal entries to record Liang's Year 1 and Year 2 summarized transoctions 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 recelvable.) Note: Round your intermediate calculations to the nearest dollar. Complete this question by entering your answers in the tabs below. Journal entry worksheet (1) 2 3 4. In adjusting the accounts on December 31 , the company estimated that 2.30% of accounts receivable would be uncollectible. Note: Enter debits befare credits