3 step question. please help me find the answers.

Required information Exercise 5-13B Compare the allowance method and the direct write-off method (LO5-6) [The following information applies to the questions displayed below) At the beginning of Year 1, a company has a balance of $25,400 in accounts receivable. Because the company is a privately owned company, the company has used only the direct write-off method to account for uncollectible accounts However, at the end of Year 1, the company wishes to obtain a loan at the local bank, which requires the preparation of proper financial statements. This means that the company now will need to use the allowance method. The following transactions occur during Year 1 and Year 2. 1. During Year 1, install air conditioning systems on account, $184,000. 2. During Year 1, collect $179,000 from customers on account 3. At the end of Year 1. estimate that uncollectible accounts total 15% of ending accounts receivable. 4. In Year 2, customers' accounts totaling $7,400 are written off as uncollectible. Exercise 5-13B Part 1 Required: 1. Record each transaction using the allowance method. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction ist Journal entry worksheet 1 2 3 4 Required: 1. Record each transaction using the allowance method. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet During Year 1, Install air conditioning systems on account, $184,000. Note: Enter debits before credits Transaction 1 Credit General Journal Accounts Receivable Service Revenue Debit 25.400 Record entry Clear entry View.general Journal View transaction list bk Journal entry worksheet t At the end of Year 1, estimate that uncollectible accounts total 15% of ending accounts receivable. ces Note: Enter debits before credits General Journal Debit Credit Transaction 3 Record entry Clear entry View.general lournal entry worksheet