it has 2 parts . please include workings

Dufing the current yeat, Glatras Electronics recorded credit sales of $670,000. Based on prior experience, it estimates a 2.5 percent bad debt rate on credit soles. Required: 1. Prepare journal entries for each of the following transactions. a. On October 28 of the current year, an account recelvable for $2,500 from a prior year was determined to be uncollectible and was written off. b. At year-end, the appropriate bad debt expense adjustment was recorded for the current yeat. 2. Complete the following table, indicating the amount and effect for each transaction, Complete this question by entering your answers in the tabs below. Prepare joumal entries for each of the following transactions. (If no entry is required for a transaction/event, select "No joumal entry required" in the first account field.) Journal entry worksheet On October 28 of the current year, an account receivable for $2,500 from a prior year was determined to be uncollectible and was written off. Note. Enter debits before credits Complete this question by entering your answers in the tabs below. Complete the following table, indicating the amount and effect for each transaction. (Indicate decreases with a minus sign.)