part 3 and 4 of this table i have wrong, pls help me fix my answers

Required information Exercise 5-13B Compare the allowance method and the direct write-off method (L05-6) [The following information applies to the questions displayed below.) At the beginning of Year 1, a company has a balance of $25,400 in accounts receivable. Because the company is a privately owned company, the company has used only the direct write-off method to account for uncollectible accounts. However, at the end of Year 1, the company wishes to obtain a loan at the local bank, which requires the preparation of proper financial statements. This means that the company now will need to use the allowance method. The following transactions occur during Year 1 and Year 2. 1. During Year 1. Install air conditioning systems on account, $184,000. 2. During Year 1, collect $179,000 from customers on account 3. At the end of Year 1, estimate that uncollectible accounts total 15% of ending accounts receivable. 4. In Year 2, customers' accounts totaling $7,400 are written off as uncollectible. Exercise 5-13B Part 2 2. Record each transaction using the direct write-off method. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 3 View transaction list Journal entry worksheet