Need Help finding Bad Debt expense

Prepare the adjusting entry for uncollectible accounts. Note: Enter debits before credits. Account Title Debit Credit Date Jan 31 Bad debt expense Allowance for uncollectible accounts t During January 2018, the following transactions ocour January 1 Borrow S11000from Captive Credit Corporation The r stalimer tole bears r rest at GS annually and matures in 5 years. Payments of $2.080 are required at the end of each month for 60 months January 4 Receive $32,000 from austomers on accounts receivable January 10 Pay cash on accounts payable $21,000 January 15 Pay cash for salaries, $29,900 January 30 Firework sales for the month total $200 600 Sales include $66,000 for cash and $134,600 on account. The oost of the units sold is $117,500 January 31 Pay the first monthly instalilment of $2.080 related to the $110,000 borrowed on January 1 The following information is available on January 31, 2018 a Depreciation on the building for the month of January is calculated using the straight line method. Al the time the Round your interest calculation to the nearest dollar building was purchased, the company estimated a service lifte of 10 years and a residual value of $25,000 The company estimates future uncollectible accounts The company determines $4,000 of accounts receivable on January 31 are past due, and 50% of these accounts are estmated to be uncollectible. The r remaining accounts receivable on January 31 are not past due, and 2% of these accounts are estmated to be uncollectible (Hint Use the January 31 receivable ending balance shown in the general ledger to start your calculations.) Reoord the estimated bad debt expense C. Unpaid salaries at the end of January are $27, 100 (Recognize that salaries are owed, but have not been paid yet ) d. Accrue income taxes at the end of January are $9,000. (Recognize that income taxes are due, but have not been paid yet.) On January 1, 2018, the general ledger of Freedom Fireworks includes the followin Accounts Cash Accounts Receivable Inventory Land Buildings Allowance for Uncollectible Accounts Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Debit $ 12,200 36,000 153,000 77,300 130,000 Credit $ 2,800 10,600 28,700 210,000 156,400 Totals $408,500 $408,500