Please Solve f (6) and also show how you did it

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Exercise 7-7A (Algo) Effect of recognizing uncollectible accounts on the financial statements: percent of receivables allowance method LO 7-2 [The following information applies to the questions displayed below.] Leach Incorporated experienced the following events for the first two years of its operations. Year 1: 1. Issued $20,000 of common stock for cash. 2. Provided $89,000 of services on account. 3. Provided $46,000 of services and received cash. 4. Collected $79,000 cash from accounts receivable. 5. Paid $48,000 of salaries expense for the year. 6. Adjusted the accounting records to reflect uncollectible accounts expense for the year. Leach estimates that 4 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account. 8. Closed the expense accounts. Year 2: 1. Wrote off an uncollectible account for $1,150. 2. Provided $98,000 of services on account. 3. Provided $42,000 of services and collected cash. 4. Collected $91,000 cash from accounts receivable. 5. Paid $75,000 of salaries expense for the year. 6. Adjusted the accounts to reflect uncollectible accounts expense for the year. Leach estimates that 4 percent of the ending accounts receivable balance will be uncollectible. 7. Closed the revenue account. 8. Closed the expense accounts. \begin{tabular}{|c|c|c|c|c|} \hline No & Transaction & General Journal & Debit & Credit \\ \hline \multirow[t]{2}{*}{ A } & 1 & Allowance for doubtful accounts & 1,150 & \\ \hline & & Accounts receivable & & 1,150 \\ \hline \multirow[t]{2}{*}{ B } & 2 & Accounts receivable & 98,000 & \\ \hline & & Service revenue & & 98,000 \\ \hline \multirow[t]{2}{*}{ C } & 3 & Cash & 42,000 & \\ \hline & & Service revenue & & 42,000 \\ \hline \multirow[t]{2}{*}{D} & 4 & Cash & 91,000 & \\ \hline & & Accounts receivable & & 91,000 \\ \hline \multirow[t]{2}{*}{E} & 5 & Salaries expense & 75,000 & \\ \hline & & Cash & & 75,000 \\ \hline \multirow[t]{2}{*}{F} & 6 & Uncollectible accounts expense & 634 & \\ \hline & & Allowance for doubtful accounts & & 234 \\ \hline \multirow[t]{2}{*}{ G } & 7 & Service revenue & & \\ \hline & & Cash & & \\ \hline \multirow[t]{2}{*}{H} & 8 & Salaries expense & & \\ \hline & & Cash & & \\ \hline \end{tabular}