i need the t account and journal and the final question

The following transactions were completed by Emmanuel Company during the current fiscal year ended December 31: Jan. 29 Received 40% of the $17,000 balance owed by Jankovich Co, a bankrupt business, and wrote off the remainder as uncollectible. Apr. 18 Reinstated the account of Vince Karm, which had been written off in the preceding year as uncollectible. Journalized the receipt of $7,560 cash in full payment of Karm's account. Aug. 9 Wrote off the $22,380 balance owed by Golden Stallion Co., which has no assets. Nov. 7. Reinstated the account of Wiley Co4, which had been written oft in the preceding year as uncollectible: Joumalized the receipt of $13,220 cash in full payment of the account. Dec. 31 Wrote off the following accounts as uncollectible (one entry): Claire Moon inc. \$22,860; Jet Set Co., $15,320; Randall Distributors, $41,460; Harmonic Audio, $18,890 31 Based on an analysis of the $2,740,000 of accounts receivable, it was estimated that $113,330 will be uncollectible. Journalized the adjusting entry. 4. Assuming that instead of basing the provisian for uncolloctible accounts on an analysis of receivabies the adjusfing entry on December 31 had been besed on an ef of 15 of 1$ of the sales of $24,900,000 for the year, detormine the following for the year. b. Balance in the aliowanoe acoount atter the adjustment of December 31. c. Expected net realizable value of the accounts recoivable as of December 31