Find the bad debt expense and allowance for doubtful accounts to solve for the debit and credit totals for the adjusted trial balance.

Sheffield Company's balance sheet at December 31, 2021, is presented as follows. During January 2022, the following transactions occurred. Sheffield uses the perpetual inventory method. 3 Sheffield wrote off as uncollectible the accounts of Inwood Corporation (\$400) and Goza Company (\$300). 8 Sheffield purchased $17,000 of inventory on account. 11 Sheffield sold for $27,000 on account inventory that cost $19,700. 15 Sheffield sold inventory that cost $800 to Mark Lauber for $1,000. Lauber charged this amount on his Visa First Bank card. The service fee charged Sheffield by First Bank is 3%. 17 Sheffield collected $22,200 from customers on account. 21 Sheffield paid $14,200 on accounts payable. 24 Sheffield received payment in full (\$300) from Goza Company on the account written off on January 3. 27 Sheffield purchased supplies for $1,200 cash. 31 Sheffield paid other operating expenses, $3,400. Adjustment data: 1. Interest is recorded for the month on the note from January 1. 2. Bad debts are expected to be 6% of the January 31,2022 , accounts receivable. 3. A count of supplies on January 31,2022 , reveals that $600 remains unused. Prepare an adjusted trial balance at January 31, 2022. SHEFFIELD COMPANY Adjusted Trial Balance January 31, 2022 Debit Cash Notes Receivable Accounts Receivable Interest Revenue Allowance for Doubtful Accounts Inventory Accounts Payable Common Stock Retained Earnings Sales Revenue Cost of Goods Sold Other Operating Expenses Bad Debts Expense Supplies Expense Service Charge Expense Supplies Interest Receivable $ 1200 22100 Credit $ 20000 13800 28000