I'm trying to use the aging method for a journal entry, but can't get the calculation correct.

"The company estimates future uncollectible accounts. The company determines $11,000 of accounts receivable on January 31 are past due, and 30% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 5% of these accounts are estimated to be uncollectible" record bad debts at the end of january

the beginning balance for allowance for uncollectable accounts is $4,200 on Jan 1.

the beginning balance for accounts receivable is $46,200

During January 2018, the following transactions occur:

January 2. Sold gift cards totaling $8,000. The cards are redeemable for merchandise within one year of the purchase date. January 6. Purchase additional inventory on account, $147,000. January 15. Firework sales for the first half of the month total $135,000. All of these sales are on account. The cost of the units sold is $73,800. January 23. Receive $125,400 from customers on accounts receivable. January 25. Pay $90,000 to inventory suppliers on accounts payable. January 28. Write off accounts receivable as uncollectible, $4,800. January 30. Firework sales for the second half of the month total $143,000. Sales include $11,000 for cash and $132,000 on account. The cost of the units sold is $79,500. January 31. Pay cash for monthly salaries, $52,000.

I last came up with this as the answer, but it is incorrect

Bad Debt Expense $22,580 Allowance for Uncollectable Accounts $22,580