At the beginning of 2017, EZ Tech Company's Accounts Receivable balance was $221,000, and the balance in Allowance for Doubtful Accounts was $3,750. EZ Tech's sales in 2017 were $1,660,000, 80% of which were on credit. Collections on account during the year were $1,060,000. The company wrote off $6,000 of uncollectible accounts during the year.

Identify and analyze the adjustments to recognize bad debts assuming that amounts expected to be uncollectible are 7% of the year-end accounts receivable.

Can someone please help me calculate the allowance for doubtful accounts and the bad debts expense? I believe they should be the same number.