can someone please explain to me how to calculate bad debt

i More Info X a. C. Credit sales, $497,000. b. Collections on account, $316,000. Write-offs of uncollectibles, $14,000. d. At December 31, the aging of accounts receivable showed that White will probably not collect $4,400 of its accounts receivable. Print Done White Dental Group started 2018 with Accounts receivable of $123,000 and a credit balance of $12,000 in Allowance for uncollectible accounts. The following information relates to White Dental's 2018 operations: Click the icon to view the information.) Journalize White's 2018 transactions based on the information provided. Prepare a T-account for the Allowance for uncollectible accounts to show your computation of Bad debt expense for the year Journalize White's 2018 transactions. (Record debits first, then credits. Exclude explanations from any joumal entries.) a. Credit sales, 5497,000 Journal Entry Accounts Debit Credit Accounts receivable 497,000 Sales revenue 497,000 a. b. Collections on account, $316,000. Credit Journal Entry Accounts Cash Accounts receivable Debit 316,000 b. 316,000 c. Write-offs of uncollectibles, $14,000. Credit Journal Entry Accounts Allowance for uncollectible accounts Accounts receivable Debit 14,000 14,000 d. At December 31, the aging of accounts receivable showed that White will probably not collect $4,400 of its accounts receivable. Start by preparing a T-account for the Allowance for uncollectible accounts to show your computation of bad debt expense for the year. Allowance for uncollectible accounts Beg bal 12,000 Write-offs 14,000 Bad debt exp 6,400 End bal 4,400 d. At December 31, the aging of accounts receivable showed that White will probably not collect $4,400 of its accounts receivable. Journalize the entry. Journal Entry Accounts Debit Credit Bad debt expense 6,400 Allowance for uncollectible accounts 6,400 d