Please write journal entries for BOTH transactions, there should be two, they are seen in second image, thank you

Wallaby World Wide designs and markets Morel, Sparry, Wallaby, and Kidz shoes. Its products are sold through department stores and specialty and Internet retailers. In a recent annual report, it disclosed the following information concerning its allowance for doubtful accounts (in millions): Balance at Beginning of Period $ 49.2 Charged to Costs and Expenses $ 34.1 Amounts Written Off $ 37.1 Balance at End of Period $ 46.2 Required: 1. Record summary journal entries related to the allowance for doubtful accounts for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place.) View transaction list Beginning of Period $ 49.2 and Expenses $ 34.1 Written Off $ 37.1 End of Period $ 46.2 Required: 1. Record summary journal entries related to the allowance for doubtful accounts for the current year. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions rounded to 1 decimal place.) View transaction list 1 Record entry for estimated bad debt expense. 2 Record entry to write-off specific bad debts. Journal entry worksheet 1 2 > Accounts receivable Record entry Administrative expense Allowance for doubtful accounts Bad debt expense Note: Enter debit Bank service charge expense Transaction Cash Debit Credit TTTT B Record entry Clear entry View general journal