I cannot get the correct Bad Debt Expense and I don't know why. Please help ASAP.

Support:

354.20 48 Dec 31 48 Dec 31 5120 Bad Debt Expense 1121 Allowance for Doubtful ABad Debt Expense 354.20 120 Accounts Receivable Balance Trans # 1120 Nov 30 Beg Ba Date Debit Credit 26,000.00 2 1120 Dec 1005 3 1120 Dec 17 11 4 51120 Dec 2117 6 1120 Dec 23 23 7 8 1120 Dec 2928 26,000.00 26,663.00 26,045.00 26,555.00 35,755.00 14,355.00 26,055.00 11,430.00 17,680.00 663.00 618.00 1120 Dec 1914 510.00 9,200.00 11,700.00 6,250.00 21,400.00 14 1120 Dec 28 25 14,625.0011 91120 Dec 312 10 12 Our CPA has informed us to estimate that 5.00% of the outstanding Accounts Receivable will be uncollectable. Record the bad debt expense using the allowance method. 48