I just need the answer to Year 2 H.

Problem 7-4A (Algo) Accounts receivable transactions and bad debts adjustments LO C1, P2, P3 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 $1,346,600 of merchandise on credit (that had cost $979,500 ), terms n/30. b. Wrote off $18,800 of uncollectible accounts receivable. c. Received $669,400 cash in payment of accounts receivable. d. In adjusting the accounts on December 31 , the company estimated that 3.00% of accounts receivable would be uncollectible. Year 2 e. Sold $1,579,500 of merchandise (that had cost $1,326,000 ) on credit, terms n/30. f. Wrote off $31,400 of uncollectible accounts receivable. g. Received $1,251,500 cash in payment of accounts receivable. h. In adjusting the accounts on December 31 , the company estimated that 3.00% 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.) Note: Round your intermediate calculations to the nearest dollar