How to do calculate Bad debit expense, total accounts receivable is 14300

a. At the end of January, exist4, 100 of accounts receivable are past due, and the company estimates that 20% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 5% will not be collected. The note receivable of exist16,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. b. Supplies at the end of January total exist850. c. Accrued interest revenue on notes receivable for January interest is expected to be received each December 31 d. Unpaid salaries at the end of January are exist34, 700. Record adjusting entries on January 31 for the above transactions