need help with journal entries

Flowing business transactions:
A- if a business sells products for $ 190000 on credit.

B- 25% of the balance is recived cash and 10% by cheque.

C- 5% of the balance has become irrecoverable and written off.

D- a provision of 5% is made for the remaining balance, in year one and 3% in year two where the balance remained unchanged.

required to pass journal entries to accommodate the above transactions