i need help finishing 2b please.

Entries Related to Uncollectible Accounts The following transactions were completed by The Wild Trout Gallery during the current fiscal year-ended December 31: Jan. 19 Reinstated the account of Arfene Gurley, which had been written off in the preceding year as uncollectible. Journalized the receipt of $2,755 cash in full payment of Arlene's account. Apr 3 Wrote off the $15,790 balance owed by Premier GS Co., which is bankrupt. July 16 Received 45% of the $28,300 balance owed by Hayden Co, a bankrupt business, and wrote off the remainder as uncollectible Nov. 23 Reinstated the account of Harry Carr, which had been written off two years earlier as uncollectible. Recorded the receipt of $4,490 cash in full payment Dec. 31. Wrote off the following accounts as uncollectible (one entry): Cavey Co., $11,875, Fogle Co., 53,525; Lake Furniture, 59,065, Meloda Shryer, $2,560. 31 Based on an analysis of the $1,398,400 of accounts receivable, it was estimated that $60,800 will be uncollectible, Journaled the adjusting entry Required: 1. Record the January 1 credit balance of $57.900 in a Tacount presented below in requirement. 26 for Allowance for Doubt Account 2. a. Journalize the transactions in an amount box does not require an entry, leave it blank. Note: For the December 31 adjusting entry, assume the $1,398,400 Balance in accounts receivable reflects the adjustments made during the year. Jan. 19-reinstate Accounts Receivable-Arlene Gurley 2.755 Allowance for Doubtful Accounts 2.755 2.70 Jan, 19-collection Cash Accounts Receivable-Arlene Gurley 2.15 Apr Allowance for Doubtful Accounts 15.07 Apr. 3 Allowance for Doubtful Accounts 15,790 Accounts Receivable-Premier GS Co. 15,790 July 16 Cash 12,735 Allowance for Doubtful Accounts 15,565 Accounts Receivable-Hayden Co. 28,300 Nov. 23-reinstate Accounts Receivable-Harry Carr 4,490 Allowance for Doubtful Accounts 4.490 Nov. 23-collection Cash 4,490 Accounts Receivable-Harry Carr 4,490 Dec. 31-write-off Allowance for Doubtful Accounts 27,025 Accounts Receivable-Cavey Co. 11.875 Accounts Receivable-Fogle Co. 3,525 Accounts Receivable-Lake Furniture 9,065 Accounts Receivable-Melinda Shryer 2,560 Dec. 31-adjusting Bad Debt Expense 54,035 Allowance for Doubtful Accounts 54,035 Chey 2. b. Post each entry that affects the following accounts and determine the new balances: Allowance for Doubtful Accounts Apr. 3 Jan. 1 Balance July 16 Dec. 31 Dec 31 Adjusted Balance Bad Debt Expense CMW 3. Determine the expected not be value of the accounts receivable as of December 31 (aner of the adjustments and the singer) 1,337,600 X