Please help with last part

Llang Company began operations in Year 1. During its first two years, the company completed a number of transactions involving sales on credit, accounts recelvable 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 recelvable. c. Recelved $667,500 cash in payment of accounts recelvable. d. In adjusting the accounts on December 31 , the company estimated that 2.80% of accounts recelvable would be uncollectible. Year 2 e. Sold $1,582,000 of merchandlse (that had cost $1,251,800 ) on credit, terms n/30. f. Wrote off $25,900 of uncollectible accounts recelvable. g. Recelved $1,226,000 cash in payment of accounts recelvable. h. In adjusting the accounts on December 31 , the company estimated that 2.80% of accounts recelvable would be uncollectible. Required: Prepare journal entrles 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 recelvable.) (Round your intermediate calculations to the nearest dollar.) In adjusting the accounts on December 31 , the company estimated that 2.80% of accounts receivable would be uncollectible. Note: Enter debits before credits