please anwser the last 5 quesitons! start from, What types of accounts are they?

Problem 4: Income Statement Approach Percentage of Sales First year of operations for Cest Cheese had $200,000 in credit sales, and by December 31, 2018, $160,000 had been received from customers. What is the balance in accounts receivable at December 31, 2018? Year-end Estimate: At December 31, 2018, company believes that 2% of total credit sales for the year will not be collectable. Prepare the necessary journal entry at December 31, 2018. What is net accounts receivable at December 31, 2018? Write-off: On January 8, 2019, C'est Cheese learns that one customer has gone bankrupt and will not be able to pay their $1,500 account. Write journal entry: What are the two accounts affected by the write-off journal entry? What types of accounts are they? What effect does the January 8, 2019, write-off have on net income for 2018? What is the reasoning for your answer? What effect does the January 8, 2019, write-off have on net income for 2019? What is the reasoning for your answer? Notes Problems What effect does the January 8, 2019 write-off have on net accounts receivable during 2019? What is the reasoning for your answer? Allowance for uncollectible accounts Accounts Receivable Net AR + +