urgent please

5 On December 31, Jardin Company estimated that 2% of its Sales of $400,000 for this year will become uncollectible. The company, which uses the Allowance Method, recorded the appropriate Adjusting Entry on December 31 when the Allowance account had a Debit balance of $1,500. On May 10 of the following year, Jardin determined that the account of their customer Terry Frye, who owed $1,100, was uncollectible and wrote it off. Prepare the 2 Journal Entries discussed