i need help on D

Liang Company began operations in Year 1. During its first two years, the company completed a number of transactions involving s on credit, accounts receivable collections, and bad debts. These transactions are summarized as follows: Year 1 a. Sold $1,349,400 of merchandise (that had cost $981,100) on credit, terms n/30. b. Wrote off $21,200 of uncollectible accounts receivable. c. Received $673,700 cash in payment of accounts receivable. d. In adjusting the accounts on December 31, the company estimated that 2.50% of accounts receivable would be uncollectible