Just explain how to calculate bad debt expense and target balance pls thank u

1.) Calculate the estimated amount of uncollectible Accounts Receivable 2.) Calculate the amount of estimated Bad Debt Expense to be recorded. 3.) Record the estimated Bad Debt Expense as of 1/31. 4.) On 2/15, it is determined that Customer D cannot pay what they owe and their AR needs to be written off. 5.) What is the new ending balance of the Allowance account 1.) [3.and 4.)-Record loumal entries 5.) What is the new ending balance for the Alowance Account? 6.) Is the new ending balancea debit or a credit