Need help with the totals on journal entry #4

Wilcox Mills is a manufacturer that makes all sales on 30-day credit terms. Annual sales are approximately $30 million At the end ofyear 1, accounts receivable were presented in the company's balance sheet as follows. Accounts receivable from clients $3,100,000 Less: Allowance for doubtful 80,000 accounts During year 2, $165,000 of specific accounts receivable were written off as uncollectible. Of these accounts written off, receivables totaling $19,000 were subsequently collected. At the end of year 2, an aging of accounts receivable indicated a need for a $226,000 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 $19,000 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 $2 26,000. XAnswer is not complete. Transaction No General Journal Debit Credit Allowance for doubtful accounts 165,000 1 01 165,000 Accounts receivable Accounts receivable 19,000 2 2a 19,000 Allowance for doubtful accounts 2b 19,000 3 Cash 19,000 Accounts receivable Uncollectible accounts expense 4 03 Allowance for doubtful accounts