Sales method of accounting

The Connecting company uses the percent of sales method of accounting for uncollectible accounts receivable. During the current year, the following transaction occurred: Sept 7 connecting Company determined that $8,100 account receivable of the Helena company was uncollectible, and wrote it off. Oct 15 Connecting Company determined that the $2,500 account receivable of the Tree Company was uncollectible and wrote it off. Nov 9 Helen Company paid $6,000 of the amount owned to the connecting Company. Connecting company does not expect further collections from the Helena company. Dec 31 Connecting Company estimates the 0.5% of its $1,900,000 of credit sales would be uncollectible. a) Prepare the general journal entries to record these transactionsb) if the balance of the allowance for uncollectible accounts was an 8000 credit on jan 1 of the current year, determine the balance of the allowance for doubtful accounts at dec 31 of the current year. assume that the transactions above are the only transactions affecting the allowance for doubtful accounts during the year.