Please just do the last question number 5. 15,301 and 15,302 are incorrect according to the website. 15,301.9 is not an answer according to the website. Please find out what it is I am doing wrong. Thank you.

Liang Company began operations on January 1, 2017. 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. 2017 a. Sold $1,352,700 of merchandise (that had cost $975,900) on credit, terms n/30. b. Wrote off $21,500 of uncollectible accounts receivable. c. Received $665,900 cash in payment of accounts receivable. d. In adjusting the accounts on December 31, the company estimated that 2.30% of accounts receivable will be uncollectible. Prepare journal entries to record Liang's 2017 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.) View journal entry worksheet View transaction list No Transaction General Journal Debit Credit a(1) Accounts receivable 1,352,700 Sales 1,352,700 Cost of good sold 2 a(2) 975,900 Merchandise inventory 975,900 3 b. Allowance for doubtful accounts 21,500 Accounts receivable 21,500 4 Cash 665,900 C. Accounts receivable 665,900 Bad debts expense 15,301 5 d. 15,301 Allowance for doubtful accounts JE 2017 JE 2018