At December $31,2021,$ Concord Imports reported this information on its balance sheet.

Accounts receivable

$$630,100$

Less: Allowance for doubtful accounts

$36,160$

During $2022,$ the company had the following transactions related to receivables.

Sales on account

$$2,988,600$

Sales returns and allowances

$79,100$

Collections of accounts receivable

$2,505,300$

Write$-$offs of accounts receivable deemed uncollectible

$44,220$

$($a$)$

Prepare a tabular summary that includes the following accounts: Cash, Accounts Receivable, Allowance for Doubtful Accounts, Revenue, and Expense. Enter the January $1,2022,$ balances in Accounts Receivable and Allowance for Doubtful Accounts. $($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$

Record bad debt expense for $2022,$ assuming that aging the accounts receivable indicates that estimated bad debts are $$90,580.($Enter negative amounts using either a negative sign preceding the number e$.$g$.-45$ or parentheses e$.$g$.(45).)$