i need help with second picture please

The adjusted trial balance before adjustment of Novak Inc. shows the following balances. Give the entry for estimated bad debts assuming that the allowance is to provide for doubtful accounts on the basis of (a) 4% of gross accounts receivable and (b) 5% of gross accounts receivable and Allowance for Doubtful Accounts has a $2,080 credit balance. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Blossom, a chain of candy stores, purchases its candy in bulk from its suppliers. For a recent shipment, the company paid $4100 and received 6100 pieces of candy that are allocated among three groups. Group 1 consists of 1810 pieces that are expected to sell for $0.15 each. Group 2 consists of 4120 pieces that are expected to sell for $0.46 each. Group 3 consists of 170 pieces that are expected to sell for $0.82 each. Using the relative sales value method, what is the cost per item in Group 2? $0.68$0.82$0.46$0.69