Hello, can you please help me with how to solve the incorrect answers? Thank you.

The account balances of Sunland Company at December 31, 2021, the end of the current year, show Accounts Receivable $158.400: Allowance for Doubtful Accounts $1,900 (credit): Sales $1.255,600: Sales Returns and Allowances $50.000, and Sales Discounts $17.600. Your answer is correct. Record the adjusting entry at December 31, 2021. assuming bad debts are estimated to be (1) 10% of accounts receivable and (2) 1.5% of net sales. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Dec. Bad Debt Expense 13940 31 13940 Dec. 31 Allowance for Doubtful Accounts (To record estimate of uncollectible accounts. Bad Debt Expense Allowance for Doubtful Accounts (To record estimate of uncollectible accounts.) 17820 17820 * Your answer is incorrect. Calculate the carrying amount of the accounts receivable for each approach to estimating uncollectible accounts in part (a) above S 144460 (1) Carrying amount (2) Carrying amount $ 1237780 * Your answer is incorrect Assume instead that the Allowance for Doubtful Accounts had a debit balance of $2,300 at December 31, 2021 What is bad debt expense for 2021, and what is the carrying amount of the accounts receivable at December 31, 2021, assuming bed debts are estimated to be (1) 10% of accounts receivable, and (2) 1.5% of net sales? (2) $ 18340 $ 15320 Bad debts expense Carrying amount $ $ 140060 1240280