Peru Industries began operations on January $1,2023.$ During the next two years, the company completed a number of transactions involving credit sales, accounts receivable collections, and bad debts $($assume a perpetual inventory system$).$ These transactions are summarized as follows:

$2023$

a$.$ Sold merchandise on credit for $$2,310,000,$ terms n$/30($COGS $=$ $$1,276,000).$

b$.$ Wrote off uncollectible accounts receivable in the amount of $$35,200.$

c$.$ Received cash of $$1,378,000$ in payment of outstanding accounts receivable.

d$.$ In adjusting the accounts on December $31,$ concluded that $1\mathrm{.}5\%$ of the outstanding accounts receivable would become uncollectible.

$2024$

e$.$ Sold merchandise on credit for $$3,024,000,$ terms n$/30($COGS $=$ $$1,646,000)$

f$.$ Wrote off uncollectible accounts receivable in the amount of $$54,800.$

g$.$ Received cash of $$2,282,000$ in payment of outstanding accounts receivable.

h$.$ In adjusting the accounts on December $31,$ concluded that $1\mathrm{.}5\%$ of the outstanding accounts receivable would become uncollectible.

Company uses the allowance method to account for uncollectible.

Required:

Prepare journal entries to record Peru's $2023$ and $2024$ summarized transactions and the adjusting entries to record bad debt expense at the end of each year. $($Round your intermedia calculations and final answers to nearest whole dollar.$)$