Can not figure out the bad debt expense

View transaction list Journal entry worksheet 3 4 At the end of January, $3,200 of accounts receivable are past due, and the company estimates that 50% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 396 will not be collected. No accounts were written off as uncollectible in January. Note: Enter debits before credits. Date General Journal Debit Credit January 31 Bad debt expense Record entry Clear entry View general journal