Please help with last part

Liang Company began operations in Year 1. During its first two years, the company completed a number of transactions Involving sales on credit, accounts receivable collections, and bad debts. These transactions are summarized as follows. Year 1 a. Sold $1,351,500 of merchandise on credit (that had cost $981,800), terms n/30. b. Wrote off $19,400 of uncollectible accounts receivable c. Received $667,500 cash in payment of accounts receivable. d. In adjusting the accounts on December 31, the company estimated that 2.80% of accounts receivable would be uncollectible. Year 2 e. Sold $1,582,000 of merchandise (that had cost $1,251,800) on credit, terms n/30. f. Wrote off $25,900 of uncollectible accounts receivable. g. Received $1,226,000 cash in payment of accounts receivable. h. In adjusting the accounts on December 31, the company estimated that 2.80% of accounts receivable would be uncollectible. Required: Prepare Journal entries to record Liang's Year 1 and 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.) (Round your intermediate calculations to the nearest dollar.) No Transaction General Journal Debit Credit 1 a(1 Accounts receivable 1,351,500 ales 1,351,500 2 (2) Cost of goods sold 981,800 Merchandise inventory 981,800 3 b . Allowance for doubtful accounts 19,400 Accounts receivable 19,400 4 C . Cash 667,500 Accounts receivable 667,500 5 d Bad debts expense 38,009 Allowance for doubtful accounts 38,009 No Transaction General Journal Debit Credit e(1) Accounts receivable 1,582,000 Sales 1,582,000 2 e(2 Cost of goods sold 1,251,800 Merchandise inventory 1,251,800 3 f. Allowance for doubtful accounts 25,900 Accounts receivable 25,900 4 9 . Cash 1,226,000 Accounts receivable 1,226,000 5 h. Bad debts expense O Allowance for doubtful accounts In adjusting the accounts on December 31, the company estimated that 2.80% of accounts receivable would be uncollectible. Note: Enter debits before credits. Transaction General Journal Debit Credit n. Bad debts expense Allowance for doubtful account