Can you please show the calculation of bad debts expense of 56,581 ?

An aging analyeis of Penny Worth Uimiteds accounts cecelvable at December 11.2021 and 2020 showed the following: Additional information: 1. At December 31, 2020, the unadjuated bulance in Alowance for Doubdul Accounts was a credit of 59,700. 2. In 2021.542,400 of accounts were written off as uncollect ble and 52,700 of accounts previcusly written off were recovered Record the adjusting entry relating to bad debts on December 31, 2020 Record the write off of uncollectible accounts in 2021. Record the collection of accounts previously written off in 2021 Prepare the adjusting entry relating to bad debts on December 31, 2021. Calculate the carrying amount of Penny Worth's accounts receivable at December 31, 2020 and 2021. \begin{tabular}{|l|c|c|c|} \hline Number of Days Outstanding & Accounts Receivable, 2020 & Estimated Percentage Encellectible & Estimated Amount Umcollectible \\ \hline \hline 030 days & $319,200 & 3% & $9,576 \\ \hline 3160 days & 113,800 & 6% & 6,828 \\ \hline 6190 days & 76,400 & 12% & 9,168 \\ \hline Over 90 days & 49,500 & 24% & 11,k80 \\ \hline \hline Total & $558,900 & & $37,452 \\ \hline \end{tabular} \begin{tabular}{|c||c|c|c|} \hline Date & General Journal & Debit & Credit \\ \hline Dec 31, 2020 & Bad Detet Expense ( 37,4529,700) & 27,752 & \\ \hline \hline & Allowanec for Doubtiful Acoounts & & 27,752 \\ \hline & Adjusting eniry relating to bad debts. & \\ \hline \hline \end{tabular} \begin{tabular}{|l|c|c|c|} \hline Number of Days Outstabding & Accosints Receivable, 2021 & Estimated Pereentage Uncollectible & Extimated Amsount Uncollectible \\ \hline \hline 030 days & $301,300 & 3% & $9,039 \\ \hline 3160 days & 63,900 & 6% & 3,834 \\ \hline \hline 6190 days & 85,700 & 12% & 10,284 \\ \hline Over 90 days & 129,900 & 24% & 31,176 \\ \hline \hline Total & $580.800 & & $54,333 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|} \hline & 2020 & 2021 \\ \hline \hline Accounts Receivable & $558,900 & $580,800 \\ \hline \hline Less: Allowance for Doubtfal Accouats & (37,452) & (54,333) \\ \hline Carrying amount of accounts reccivable, December 31 & $521,448 & $526,467 \\ \hline \end{tabular}