Adam is the owner of a sole proprietorship that offers catering service. During 2019, Adam had cash sales of $92,000 and credit sales of $198,000. Based on his past experience, about 4% of his credit sales became bad debts. In 2019, Adam wrote-off $7,840 in bad debts. In 2018, he deducted $31,500 for allowance for doubtful accounts (AFDA). By the end of 2019, Adam collected $256,000 cash, out of which $2,100 was for the accounts receivable previously written-off by Adam as a bad debt and $45,000 was for the catering services to be provided in January 2020. At year end, Adam analyzed all the customer accounts and determined that $24,000 of accounts receivable was doubtful. In the past few years, about 52% of the doubtful accounts became bad debts. In 2018, Adam deducted $62,000 for services to be rendered in the following year.

Based on the above information, determine the minimum amount Adam should include in his Division B income in 2019. Show all your calculations and provide a reference for each amount included in your calculations.