I can't figure out what I did wrong. I'm not getting the 35,000. Please help

Complete the aging schedule for Emporia Company: Number of Days Past Due Customer Not Yet Total Due 1-30 3 1-60 61-90 Over 90 Anders $ 20,000 9,000 11,000 Baletto 30,000 30,000 Chong 50,000 15,000 5,000 30,000 DeLong 38,000 38,000 Others 126,000 92,000 15,000 13,000 6,000 $264.000 $137,000 $29,000 $24,000 $44.000 Estimated Percentage 2% 5% 10% 24% 50% Uncollectible Total Estimated Bad Debts died 357902740 1450 2400 7200 22000 At December 31, 2019, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $8,000; the balance in Bad Debts Expense is $0.35790. 000 = 27790 Instructions: 1 Journalize and post the adjusting entry for bad debts at December 31, 2019. Close the Bad Debts Expense account to the Income Summary account; then close Income Summary to Capital so Income Summary has a zero balance-closed). 2 Journalize and post to the accounts the following events and transactions in the 2020: ~March 1, DeLong's $38,000 balance originating two years prior is judged uncollectible, so write it off une 1. Bautista's $4,500 balance is deemed uncollectible, so write it off July 15, a check for $20,000 as partial payment of the $38,000 debt is received from DeLong ~November 17, you receive a check for $2,000 to settle Bautista's account; the other $2,500 will not be forthcoming ~December 1, Anders' $20,000 balance is deemed uncollectible December 1, Zeider's $8,000 balance is deemed uncollectible 3 At December 31, 2020, journalize the adjusting entry if $35,000 of A/R (aging process) may become uncollectible. Close the Bad Debts Expense account to the Income Summary account; then close Income Summary to Capital so Income Summary has a zero balance-closed). Check figures: December 31, 2020: Bad Debts Expense balance, $o Allowance for Doubtful Accounts balance, $35,000