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Liang Company 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 transactions are summarized as follows. Year 1 a. Sold $1,345,100 of merchandise (that had cost $978,100) on credit, terms n/30. b. Wrote off $20,700 of uncollectible accounts receivable. c. Received $671,200 cash in payment of accounts receivable. d. In adjusting the accounts on December 31, the company estimated that 1.30% of accounts receivable would be uncollectible. Year 2 e. Sold $1,593,800 of merchandise (that had cost $1,301,900) on credit, terms n/30. f. Wrote off $31,800 of uncollectible accounts receivable. g. Received $1,232,900 cash in payment of accounts receivable. h. In adjusting the accounts on December 31, the company estimated that 1.30% of accounts receivable would be uncollectible. Required: Prepare journal entries to record Liang's Year 1 and Year 2 summarized transactions and its year-end adjustments to record bad debts expense. (The company uses the perpetual inventory system and it applies the allowance method for its accounts receivable.) (Round your intermediate calculations to the nearest dollar.) & Answer is complete but not entirely correct. Complete this question by entering your answers in the tabs below. JE Year 1 JE Year 2 Prepare journal entries to record Liang's Year 1 summarized transactions and its year-end adjustments to record bad debts expense. (The company uses the perpetual inventory system and it applies the allowance method for its accounts receivable.) No General Journal Credit Transaction a(1) Debit 1,345,100 Accounts receivable Sales 1,345,100 a(2) 978,100 Cost of good sold Merchandise inventory 978,100 b. 20,700 Allowance for doubtful accounts Accounts receivable 20,700 671,200 Cash Accounts receivable 671,200 d. -12,770 % Bad debts expense Allowance for doubtful accounts 12,770 % JE Year 1 JE Year 2 >