receivable please answer fast

Rustam Inc. began operations in Year 1. During its first two years, the company completed a number of transactions involving sales on credit, accounts receivable collections, and bad debts. These transac- tions are summarized as follows. Year 1 a. Sold $1,345,434 of merchandise (that had cost $975,000) on credit. terms n/30. b. Wrote off $12,000 of uncollectible accounts receivable. c. Received $680,200 cash in payment of accounts receivable. d. In adjusting the accounts on December 31, the company estimated that 1.0% of accounts receivable would be uncollectible. I Year 2 e. Sold $1.525.634 of merchandise on credit (that had cost $1.250,000). terms n/30. I. Wrote off $15.800 of uncollectible accounts receivable. & Received S1.194,600 cash in payment of accounts receivable. h. In adjusting the accounts on December 31. the company estimated that 1.0% of accounts receivable would be uncollectible. Prepare journal entries to record Rustam's summarized transactions and its year-end adjustments to record bad debts expense. The company applies the allowance method for its accounts receivable