Please help me figure out what I am doing wrong in Year 1 and Year 2.

Prepare journal entries to record Liang's Year 1 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.) Prepare journal entries to record Liang's Year 2 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.) Problem 7.4A (Algo) Accounts receivable transactions and bad debts adjustments LO C1, P2, P3 Liang Company began operations in Year 1 . 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. Year 1 a. Sold $1,353,300 of merchandise on credit (that had cost $979,400 ), terms n/30. b. Wrote off $18,700 of uncollectible accounts receivable. c. Received $674,500 cash in payment of accounts receivable. d. In adjusting the accounts on December 31 , the company estimated that 2.20% of accounts receivable would be uncollectible. Year 2 e. Sold $1,543,700 of merchandise (that had cost $1,314,300 ) on credit, terms n/30. f. Wrote off $27,500 of uncollectible accounts recelvable. 9. Received $1,320,500 cash in payment of accounts receivable. h. In adjusting the accounts on December 31 , the company estimated that 2.20% of accounts recelvabie would be uncollectible. Required: Prepare joumal entries to record Liang's Year 1 and Year 2 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 recelvable) Note: Round your intermediate calculations to the nearest dollar