please help with year 1 and year 2 journal entry

Llang Company began operations in Year 1. During its first two years, the company completed a number of transactions involving sales on credit, accounts recelvable collections, and bad debts. These transactions are summarized as follows. Year 1 a. Sold $1,349,200 of merchandise on credit (that had cost $979,500 ), terms n/30. b. Wrote off $19,300 of uncollectible accounts recelvable. c. Received $674,900 cash in payment of accounts recelvable. d. In adjusting the accounts on December 31 , the company estimated that 1.30% of accounts recelvable would be uncollectible. Year 2 e. Sold $1,586,000 of merchandise (that had cost $1,347,700 ) on credit, terms n/30. f. Wrote off $34,700 of uncollectible accounts recelvable. 9. Received $1,267,200 cash in payment of accounts receivable. h. In adjusting the accounts on December 31 , the company estimated that 1.30% of accounts recelvable would be uncollectible. Required: Prepare journal entries to record Liang's Year 1 and Year 2 summarized transactions and its year-end adjustments to record bad debts oxpense. (The company uses the perpetual inventory system, and it applies the allowance method for its accounts receivable.) Note: Round your intermediate calculations to the nearest dollar