I need help please!

HW Problem 7.2 - Rapunzel Company's accounts receivable has a year-end balance of $665,000 and its allowance for doubtful accounts has a $7,000 credit balance. Rapunzel ages its accounts receivable and estimates uncollectible accounts as follows. A/R Age Balance Uncollectible Not due $400,000 1.00% 1-30 days past due $140,000 1.70% 31-60 days past due $70,000 9.5% 61-90 days past due $40,000 30.00% Over 90 days past due $15.000 70.00% $665,000 a. Record the journal entry to estimate bad debts at year-end b. Record the journal entry the next year when Boom Company goes bankrupt owing Rapunzel 58,000