I'm having trouble finding what the bad debts expense and allowance for doubtful accounts would be in this questions. It is part D and part H. As you can see I have no problem with the rest but I've been trying to find an answer for the past 30 minutes without any progress. Could you also explain how you found the answer?

Problem 7-4A Accounts receivable transactions and bad debts adjustments LO C1, P2, P3 Liang Company began operations on January 1, 2016. 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: 2016 a. Sold $1,345,434 of merchandise (that had cost $975,000) on credit, terms n30. b. Wrote off $18,300 of uncollectible accounts receivable c. Received $669,200 cash in payment of accounts receivable d. In adjusting the accounts on December 31, the company estimated that 1.5% of accounts receivable will be uncollectible. 2017 e. Sold $1,525,634 of merchandise on credit (that had cost $1,250,000), terms n/30 f. Wrote off $27,800 of uncollectible accounts receivable. g. Received $1,204,600 cash in payment of accounts receivable. h. In adjusting the accounts on December 31, the company estimated that 1.5% of accounts receivable will be uncollectible. Required: Prepare journal entries to record Liang's 2016 and 2017 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 amount.) No Transaction General Journal Debit Credit Accounts receivable 1,525,634 Sales 1,525,634 2 e(2) Cost of good sold 1,250,000 Merchandise inventory 1,250,000 Allowance for doubtful accounts 27,800 Accounts receivable 27,800 4 g. Cash 1,204,600 Accounts receivable 1,204,600 No Transaction General Journal Debit Credit Accounts receivable 1,345,434 Sales 1,345,434 a(2) Cost of good sold 975,000 Merchandise inventory 975,000 3 Allowance for doubtful accounts 18,300 Accounts receivable 18,300 Cash 669,200 Accounts receivable 669,200 Bad debts expense Allowance for doubtful accounts