i just need help with the bad debt expense

At December 31,2021, Carla Vista Company had a balance of $23,500 in the Allowance for Doubtful Accounts. During, 2022, Caria Vista wrote off accounts totaling $20,868. One of those accounts ($2,820) was later collected. At December 31,2022 , an aking schedule indicated that the balance in the Allowance for Doubtful Accounts should be $30,080