I just need help with part B. I just need to know the bad debt, please.

On January 1, 2018, the general ledger of Freedom Fireworks includes the following account balances Accounts Cash Accounts Receivable Inventory Land Buildings Allowance for Uncollectible Accounts Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Debit $12,500 36,600 153,300 80,300 133,000 Credit $ 3,100 10,900 32,000 213,000 156,700 Totals $415,700 $415,700 During January 2018, the following transactions occur: January 1 Borrow $113,000 from Captive Credit Corporation. The installment note bears interest at 6% annually and matures in 5 years. Payments of $2,110 are required at the end of each month for 60 months. January 4 Receive $32,300 from customers on accounts receivable. January 10 Pay cash on accounts payable, $24,000 January 15 Pay cash for salaries, $30,200 January 30 Firework sales for the month total $201,200. Sales include S66,300 for cash and $134,900 on account. The cost of the units sold is $119,000. Pay the first monthly installment of $2,110 related to the $113,000 borrowed on January 1 Round your interest calculation to the nearest dollar January 31 The following information is available on January 31, 2018 a. Depreciation on the building for the month of January is calculated using the straight-line method. At the time the building was purchased, the company estimated a service life of 10 years and a residual value of $26,800 b. At the end of January, $4,300 of accounts receivable are past due, and the company estimates that 50% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 2% will not be collected. No accounts were written off as uncollectible in January. c. Unpaid salaries at the end of January are $27,400 d. Accrued income taxes at the end of January are $9,300