how to find the bad debt expense

The following transactions were completed by The Wild Trout Gallery during the current fiscal year ended December 31: Jan. 19 Reinstated the account of Arlene Gurley, which had been written off in the preceding year as uncollectible. Journalized the receipt of $2,440 cash in full payment of Arlene's account. . 3 Wrote off the $13,980 balance owed by Premier GS Co., which is bankrupt. July 16 Received 45% of the $25,100 balance owed by Hayden Co, a bankrupt business, and wrote off the remainder as uncollectible. Nov. 23 Reinstated the account of Harry Carr, which had been written off two years earlier as uncollectible. Recorded the receipt of $3,975 cash in full payment Dec 31 Wrote off the following accounts as uncollectible (one entry): Cavey Co., $10,515; Fogle Co., $3,125; Lake Furniture, $8,030; Melinda Shryer, $2,270. 31 Based on an analysis of the $1,237,400 of accounts receivable, it was estimated that $53,800 will be uncollectible, Journalized the adjusting entry