please read requirement and help with part1 and 2

At December 31, 2021, Drect Trip Travel has an Accounts Receivable balance of $96,000. Allowance for Uncolectible Accounts has a credit balance of $800 before the year-end adjustment Service tevenue (alf on accoum) for 2021 was $500,000. Direct Trp estimates that its uncotlectible-accourt axpente for the year is 24% of service revenue Read the reguirement Make the year-end entry to record uncollectble-account expense. (Ricoerd debits first, then credts. Exclude explanations from any journal entries) to record uncollectible-account expense. (Record debits first, then credits. Exclude explanations from any Requirement 1. Make the year-end entry to record uncollectible-account expense. Show how Accounts Receivable and Allowance for Uncollectible Accounts are reported on the balance sheet at December 31, 2021