Please help me to solve the last 2 rows, I kept getting them wrong.

Instructions X The following selected transactions were taken from the records of Rustic Tables Company for the year ending December 31: June 8 Wrote off account of Kathy Quantel, $8,445. Aug. 14 Received $3,025 as partial payment on the $12,520 account of Rosalie Oakes. Wrote off the remaining balance as uncollectible. Oct. 16 Received the $8,445 from Kathy Quantel, whose account had been written off on June 8. Reinstated the account and recorded the cash receipt. Dec. 31 Wrote off the following accounts as uncollectible (record as one journal entry): Wade Dolan $4,590 Greg Gagne 3,630 Amber Kisko 7,150 Shannon Poole 2,950 Niki Spence 6,625 31 If necessary, record the year-end adjusting entry for uncollectible accounts.Rustic Tables Company prepared the following aging schedule for its accounts receivable: Aging Class (Number of Days Past Due) Receivables Balance on December 31 Estimated Percent of Uncollectible Accounts 030 days $323,300 1% 3160 days 112,800 3 6190 days 23,100 12 91120 days 17,600 35 More than 120 days 42,000 70 Total receivables $518,800 Required: a. Journalize the transactions under the direct write-oft method. b. Journalize the transactions under the allowance method, assuming that the allowance account had a beginning balance of $36,400 and the company uses the analysis of receivables method. 0. How much higher (lower) would Rustic Tables'net income have been under the direct writeoft method than under the allowance method? General Journal Shaded cells have feedback. X DATE DESCRIPTION POST. REF. DEBIT CREDIT ASSETS LIABILITIES EQUITY Jun. 08 Allowance for Doubtful Accounts 8,445.00 T 2 Accounts Receivable-Kathy Quantel 8,445.00 Aug. 14 Cash 3,025.00 4 Allowance for Doubtful Accounts 9,495.00 5 Accounts Receivable-Rosalie Oakes V 12,520.00 6 Oct. 16 Accounts Receivable-Kathy Quantel 8,445.00 7 Allowance for Doubtful Accounts V 8,445.00 V + 8 Oct. 16 Cash 8,445.00 9 Accounts Receivable-Kathy Quantel 8,445.00 + 10 Dec. 31 Allowance for Doubtful Accounts 24,945.00 11 Accounts Receivable-Wade Dolan 4,590.00 12 Accounts Receivable-Greg Gagne 3,630.00 + 13 Accounts Receivable-Amber Kisko 7,150.00 + 14 Accounts Receivable-Shannon Poole V 2,950.00 + 15 Accounts Receivable-Niki Spence V 6,625.00 16 Dec. 31 Bad Debt Expense 80,029.00 + 17 Allowance for Doubtful Accounts 79,389.00