I need help with this one guys! thanks!

Wilcox Mills is a manufacturer that makes all sales on 30-day credit terms. Annual sales are approximately $30 million. At the end of year 1, accounts receivable were presented in the company's balance sheet as follows. Accounts receivable from clients Less: Allowance for doubtful accounts $3,100,000 80,000 During year 2, $180,000 of specific accounts receivable were written off as uncollectible. Of these accounts written off, receivables totaling $14,000 were subsequently collected. At the end of year 2, an aging of accounts receivable indicated a need for a $246,000 allowance to cover possible failure to collect the accounts currently outstanding. Wilcox Mills makes adjusting entries for uncollectible accounts only at year-end. Required: a. Prepare the following general journal entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) 1. One entry to summarize all accounts written off against the Allowance for Doubtful Accounts during year 2. 2. Entries to record the $14,000 in accounts receivable that were subsequently collected. 3. The adjusting entry required at December 31, year 2, to increase the Allowance for Doubtful Accounts to $246,000. View transaction list View journal entry worksheet No Credit Transaction 01 General Journal Allowance for doubtful accounts Accounts receivable Debit 180,000 180,000 2 2 a 14,000 Accounts receivable Allowance for doubtful accounts 14,000 2b Cash 14,000 Accounts receivable 14,000 | 03 332,000 Uncollectible accounts expense Allowance for doubtful accounts 332,000