Need help with last journal entry. Can someone please break down how to get this answer?

Problem 5-3A Record transactions related to accounts receivable (L05-3,5-4,5-5) (The following information applies to the questions displayed below.) The following events occur for The Underwood Corporation during 2021 and 2022. Its first two years of operations. June 12, 2021 Provide services to customers on account for $30, 20e. September 17, 2021 Receive $16,eee from customers on account. December 31, 2021 Estimate that 40% of accounts receivable at the end of the year will not be received March 4, 2022 Provide services to customers on account for 545,202 May 28, 2022 Receive sie, eee from customers for services provided in 2021. July 2, 2022 write off the remaining amounts Owed from services provided in 2021. October 19, 2022 Receive 536,eee from customers for services provided in 2022 December 31, 2022 Estimate that 40% of accounts receivable at the end of the year will not be received. X Answer is complete but not entirely correct. General Journal Debit Credit Date June 12. 2021 30,200 Accounts Receivable Service Revenue 30,200 16,000 September 17, 20. Cash Accounts Receivable 16,000 5,880 December 31, 202 Bad Debt Expense Allowance for Uncollectible Accounts 5.8.90 March 04, 2022 45,200 Accounts Receivable Service Revenue 45,200 May 20 2022 10,000 Cash Accounts Receivable 10.000 4.200 July 02, 2022 Allowance for Uncollectible Accounts Accounts Receivable 4.200 30,000 October 19,2022 Cash Accounts Receivable 36.000 2.520 % December 31, 202 Bad Deb: Expense Allowance for Uncollectible Accounts 2,520$