I can't figure out the amount for transaction b. It is not 3400 or 6

At each calendar year-end, Mazie Supply Co. uses the percent of accounts receivable method to estimate bad debts. On December 31, 2016, it has outstanding accounts receivable of $136,000, and it estimates that 3% will be uncollectible. Prepare the adjusting entry to record bad debts expense for year 2016 under the assumption that the Allowance for Doubtful Accounts has: (a) a $2,312 credit balance before the adjustment. (b) a S680 debit balance before the adjustment. View transaction list Journal entry worksheet