I need help doing these questions. Please show each step, since I'm having trouble solving it. thank you.

PROBLEM 9-4 (page 404 - 405 in Fundamental Accounting Principles, 22 ed.) Liang Company began operations on January 1, 2014. 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: 2014 a. Sold $1,345,434 of merchandise (that had cost $975,000) on credit, terms ny30. b. Wrote off $18,300 of uncollectible accounts receivable. . c. Received $669,200 cash in payment of accounts receivable. d. In adjusting the accounts on December 31, the company estimated that 1.5% of accounts receivable will be uncollectible. 2015 e. Sold $1,525,634 of merchandise (that had cost $1,250,000) on credit, terms ny30. f. Wrote off $27,800 of uncollectible accounts receivable. g. Received $1,204,600 cash in payment of accounts receivable. h. In adjusting the accounts on December 31, the company estimated that 1.5% of accounts receivable will be uncollectible. Required: Prepare journal entries to record Liang's 2014 and 2015 summarized transactions and its yearend adjustments to record bad debts expense. (The company uses the perpetual inventory system and it applies the allowance method for its accounts receivable. Round amounts to the nearest dollar.) PROBLEM 9-5 (page 405 in Fundamental Accounting Principles, 22 ed.) The following selected transactions are from Ohlm Company. 2014 Dec. 16 Accepted a $10,800, 60-day, 8% note dated this day in granting Danny Todd a time extension on his past-due account receivable. Dec. 31 Made an adjusting entry to record the accrued interest on the Todd note. 2015 Feb. 14 Received Todd's payment of principal and interest on the note dated December 16. Mar. 2 Accepted a $6,100, 8%, 90-day note dated this day in granting a time extension on the past-due account receivable from Midnight Co. Mar. 17 Accepted a $2,400, 30-day, 7% note dated this day in granting Ava Privet a time extension on her past-due account receivable. Apr. 16 Privet dishonored her note when presented for payment. May 31 Midnight Co. refuses to pay the note that was due to Ohlm Co. on May 31. Prepare the journal entry to charge the dishonored note plus accrued interest to Midnight Co.'s accounts receivable. July 16 Received payment from Midnight Co. for the maturity value of its dishonored note plus interest for 46 days beyond maturity at 8%. Aug. 7 Accepted a $7,450, 90-day, 10% note dated this day in granting a time extension on the past-due account receivable of Mulan Co. Sept. 3 Accepted a $2,100, 60-day, 10% note dated this day in granting Noah Carson a time extension on his past-due account receivable. Nov. 2 Received payment of principal plus interest from Carson for the September 3 note. Nov. 5 Received payment of principal plus interest from Mulan for the August 7 note. Dec. 1 Wrote off the Privet account against Allowance for Doubtful Accounts Required: 1. Prepare journal entries to record these transactions and events. (Round amounts to the nearest dollar.) 2. What reporting is necessary when a business pledges receivables as security for a loan and the loan is still outstanding at the end of the period? Explain the reason for this requirement and the accounting principle being satisfied