Note Round your intermediate calculatians so the nebrent dollar: Journal entry worksheet Note: Round your intermediate colculations to the nearest dollar. Complete this question by entering your answers in the tabs below. Prepare journal entries to record Lang's Year 2 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.) Journal entry worksheet Received $1,329,400 ash in payment of accounts receivable. Note: Enter debits before credts. Journal entry worksheet