plz help for part b) heres all the info

(To recognize the credit losses) 2024 Accounts Receivable Sales Revenue (To record credit sales) Cash Accounts Recelvable (To record cash collected from customers) Allowance for Expected Credit Losser: Accounts Receivable: (To write off accounts judged uncollectible) Accounts Receivable Allowance for Expected Credit Losses (To reinstate an account that was previously written off) Cash Accounts Receivable (To record subsequent collection of accounts that were previously written off) Credit Losses. Allowance for Expected Credit Losses: SUPPORT (To recognize the credit losses) Ivanhoe Inc. began operations in January 2023. All of the company's sales are made on account. At the end of its first year of operations, the company's trial balance at December 31,2023 , showed a $63,500 outstanding balance in Accounts Receivable. During 2023,75\% of the total credit sales were collected, and no accounts were written off as uncollectible. After grouping its receivables based on credit risk characteristics and estimating the expected rate of credit losses for each group, management estimated that total expected credit losses would be $3,810. During the following year, 2024 , Ivanhoe had sales totalling $292,000. It collected 80% of these sales, together with 95% of the outstanding receivables from 2023 . During 2024 , the accounts of seven customers, who owed a total of $4,000, were judged uncollectible and were written off. During the year, the company recovered $2,100 from customers whose accounts had previously been written off. (Note that this amount was not included in the collection figures given above.) After grouping its receivables based on credit risk characteristics and estimating the expected rate of credit losses for each group, the company estimated its total expected credit losses will be $4,830. amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Account Titles and Explanation 2023 Accounts Receivible: Sales Revenue (To record credit sales) Accounts Receivable (To record cash collected from customers) Credit Losses Allowance for Expected Credit Losses (To recognize the credit losses) 2024 Accounts Receivable Sales Revenue (To record credit sales) Accounts Receivable Debit Credit (To record cash collected from customers) Show the accounts receivable section of the statement of financial position at December 31, 2024