Larkspur, Inc. had net sales in 2017 of $1,475,200. At December 31, 2017, before adjusting entries, the balances in selected accounts were Accounts Receivable $212,500 debit, and Allowance for Doubtful Accounts $1,828 debit. Assume that 11% of accounts receivable will prove to be uncollectible. Prepare the entry to record bad debt expense.

The account titles are correct but

bad debt expense

allowance for doubtful accounts

When I do the math of (212,500 x .11) - 1828 = 21547 the answer is wrong.

same with the second part

Larkspur, Inc. had net sales in 2017 of $1,475,200. At December 31, 2017, before adjusting entries, the balances in selected accounts were Accounts Receivable $212,500 debit, and Allowance for Doubtful Accounts $3,410 credit. Assume Larkspur prepares an aging schedule that estimates total uncollectible accounts at $25,600. Prepare the entry to record bad debt expense.

bad debt expense is right

allowance for doubtful expense is right

but the math is wrong (25600-1828) = 23772