Problem $8-6$A Recording accounts receivable transactions and bad debt adjustments LO$1,2,3$

Peru Industries began operations on January $1,2023.$ During the next two years, the company completed a number of transactions involving credit sales, accounts receivable collections, and bad debts $($assume a perpetual inventory system$).$ These transactions are summarized as follows:

$2023$

a$.$ Sold merchandise on credit for $$2,190,000,$ terms $\frac{n}{30}($COGS $=$$$1,209,000).$

b$.$ Wrote off uncollectible accounts receivable in the amount of $$33,300.$

c$.$ Received cash of $$1,303,000$ in payment of outstanding accounts receivable.

d$.$ In adjusting the accounts on December $31,$ concluded that $1\mathrm{.}5\%$ of the outstanding accounts receivable would become uncollectible.

$2024$

e$.$ Sold merchandise on credit for $$2,865,000,$ terms $\frac{n}{30}($COGS $=$$$1,558,000).$

f$.$ Wrote off uncollectible accounts receivable in the amount of $$51,800.$

g$.$ Received cash of $$2,161,000$ in payment of outstanding accounts receivable.

h$.$ In adjusting the accounts on December $31,$ concluded that $1\mathrm{.}5\%$ of the outstanding accounts receivable would become uncollectible.

Company uses the allowance method to account for uncollectible,

Required:

Prepare journal entries to record Peru's $2023$ and $2024$ summarized transactions and the adjusting entries to record bad debt expense at the end of each year. $($Round your intermediate calculations and final answers to nearest whole dollar.$)$

$2023$