need help on D

Year 2 e. Sold $1,543,600 of merchandise (that had cost $1,317,300) on credit, terms n/30. f. Wrote off $33,800 of uncollectible accounts receivable. g. Received $1,338,500 cash in payment of accounts receivable h. In adjusting the accounts on December 31, the company estimated that 2.50% of accounts receivable would be uncollectible