i need help posting journal entries to a T account for allowance for bad debt. i am comfortable with the journal entries, but i am so lost on posting it to the t account and making that work.

I am just lost on adding the journal entries to the T account for the last step

Devereaux Tire Shop Allowance Method Dec 31 We estimated that $22,000 of our accounts receivables will be uncollectible Jan 6 Sold $9,000 of merchandise to Jeramiah Frank, on account Jan 12 Sold $12,000 of merchandise to Sterling Johnson, on account Jan 18 Sold $2,100 of merchandise to Mark Cooper, on account Apr 14 Wrote off Mark Cooper Apr 28 Received 35% of what Sterling Johnson owes and wrote off the remainder May 2 Received $5,000 from Jeramiah Frank and wrote off the remainder May 12 Received $1,000 of what Mark Cooper owes us Dec 31 Using the T account for the Allowance for Bad Debt post the above entries. It is estimated that 28,000 of our accounts receivables will be uncollectible. Allowance for Bad Debt