At the beginning of the current period, Sunland Company had balances in Accounts Receivable of $201,700and in Allowance for Doubtful Accounts of $9,590(credit). During the period, it had net credit sales of $875,700and collections of $796,820. It wrote off as uncollectible accounts receivable of $7,410. However, a $2,808account previously written off as uncollectible was recovered before the end of the current period. Uncollectible accounts are estimated to total $25,830at the end of the period. (Omit cost of goods sold entries.)

Attached is what I have, the only thing I cannot grasp is the bad debt entry