I keep getting partially correct. Not sure where i'm going wrong. Please show work. Thanks.

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Estimating and Recording Bad Debt Estimates and Write-offs; Reporting of Accounts Receivable Master Company's December 31, 2019, balances related to accounts receivable follow. Accounts receivable $1,040,000 Dr. Allowance for doubtful accounts 52,000 Cr. During 2020, $117,000 of accounts receivable is considered uncollectible, and no more effort to collect these accounts will be made. Total sales for 2020 are $3,120,000, of which $520,000 are cash sales. A total of $2,340,000 was collected on account during 2020. a. Assuming that Master uses the allowance method to estimate net accounts receivable and uses 9% of accounts receivable as its estimate of expected credit losses, prepare the (1) journal entries to record write-offs and bad debt expense for 2020, and (2) disclosure on gross and net accounts receivable on the balance sheet at December 31, 2020. b. How would the answers to part a change (if at all) assuming instead that the December 31, 2019, balance in the allowance for doubtful accounts was a debit balance of $13,000? a. 1. Date Cr. Dr. 117,000 0 117,000 Account Name Dec 31, 2020 Allowance for Doubtful Accounts Accounts Receivable To record account write-off Dec 31, 2020 Bad Debt Expense Allowance for Doubtful Accounts To record bad debt expense 31,070 0 0 31,070 2. Note: Do not use negative signs with your answers. Balance Sheet, December 31, 2020 Accounts receivable $ 923,000 Less: Allowance for doubtful accounts 83,070 Accounts receivable, net 839,930 $ b. 1. Cr. Dr. 117000 0 0 117000 Date Account Name Dec. 31, 2020 Allowance for Doubtful Accounts Accounts Receivable To record account write-off Dec. 31, 2020 Bad Debt Expense Allowance for Doubtful Accounts To record bad debt expense 96070 0 0 96070 2. Note: Do not use negative signs with your answers. Balance Sheet, December 31, 2020 Accounts receivable $ 923000 Less: Allowance for doubtful accounts 83070 Accounts receivable, net $ 839930 Check