Intro to acounting help please and thank you!

Accounting for Accounts Receivable The December 31, 2013, balance sheet of the Kramer Company had Accounts Receivable of $650,000 and a credit balance in Allowance for Doubtful Accounts of $33,000. During 2014, the following transactions occurred: sales on account $1,550,000; sales returns and allowances. $100,000; collections from customers. $1,250,000; accounts written off, $35,000; previously written off accounts of $8,000 were collected. Instructions Journalize the 2014 transactions. If the company uses the percentage of receivables basis to estimate bad debt expense and determines that uncollectible accounts are expected to be 6% of accounts receivable, what is the adjusting entry at December 31, 2014