Need help answering the below highlighted area only. My answer of $202,228 is not correct.

Liang Company began operations on January 1, 2016. During its first two years, the company completed a number of transactions involving sales on credit, accounts receivable collections, and bad debts. These transactions are summarized as follows. 2016 o. Sold $1,353,100 of merchandise (that had cost $979,300) on credit, terms n/30. b. Wrote off $19.600 of uncollectible accounts receivable c. Received $667,300 cash in payment of accounts receivable d. In adjusting the accounts on December 31, the company estimated that 1.30% of accounts receivable will be uncollectible 2017 e. Sold $1,555,600 of merchandise (that had cost $1,.252.600) on credit, terms n/30. f. Wrote off $29,300 of uncollectible accounts receivable. g. Received $1,221,200 cash in payment of accounts receivable. h. In adjusting the accounts on December 31, the company estimated that 1.30% of accounts receivable will be uncollectible Required: Prepare journal entries to record Liang's 2016 and 2017 summarized transactions and its year-end adjustments to record bad debts expense. (The company uses the perpetual inventory system and it applies the allowance method for its accounts receivable.) (Round your intermediate calculations to the neorest doller amount.) Complete this question by entering your answers in the tabs below. JE 2016 JE 2017 Prepare journal entries to record Liang's 2017 summarized transactions and its year-end adjustments to record bad debts expense. (The company uses the perpetual inventory system and it applies the allowance method for its accounts receivable.) View transaction list View journal entry worksheet No Transaction General Journal Debit Credit e(1) Accounts receivable 1,555,600 Sales 1,555,600 e(2) Cost of good sold 1,252,600 Merchandise inventory 1,252,600 Allowance for doubtful accounts 29,300 Accounts receivable 29,300 Cash 1,221,200 Accounts receivable 1,221,200 Bad debts expense Allowance for doubtful accounts