I need to figure out what is the uncollectable accounts expense

Reg A1 Reg A2 Req B Reqc Organize the transaction data in accounts under an accounting equation for Year 1. (Enter any decreases to account ba with a minus sign. Not all cells in the "Accounts Titles for Retained Earnings" column may require an input - leave cells there is no corresponding Retained Earnings input needed.) Event Cash Cash + ROSIE DRY CLEANING Accounting Equation for the Year 1 Balance Sheet Assets Equity Accounts Titles for Retained Earnings Accounts Retained - Allowance Receivable Earnings 26,950 - 26,950 Service revenue (21,560) - Uncollectible accounts expense 5,390 - 0 = 26,950 1. 2. 21,560 + Bal. 21,560 +