Pharoah Companys balance sheet at December 31, 2021, is presented below.

Pharoah Company Balance Sheet December 31, 2021
Cash		$14,320			Accounts payable		$9,090
Accounts receivable		20,200			Common stock		18,100
Allowance for doubtful accounts		(870)			Retained earnings		16,020
Inventory		9,560
		$43,210					$43,210

During January 2022, the following transactions occurred. Pharoah uses the perpetual inventory method.

Jan. 1		Pharoah accepted a 4-month, 8% note from Betheny Company in payment of Bethenys $4,800 account.
3		Pharoah wrote off as uncollectible the accounts of Walter Corporation ($400) and Drake Company ($300).
8		Pharoah purchased $15,560 of inventory on account.
11		Pharoah sold for $27,300 on account inventory that cost $17,070.
15		Pharoah sold inventory that cost $770 to Jack Rice for $1,100. Rice charged this amount on his Visa First Bank card. The service fee charged Pharoah by First Bank is 3%.
17		Pharoah collected $21,200 from customers on account.
21		Pharoah paid $16,070 on accounts payable.
24		Pharoah received payment in full ($300) from Drake Company on the account written off on January 3.
27		Pharoah purchased advertising supplies for $1,430 cash.
31		Pharoah paid other operating expenses, $3,070.

Adjustment data:

1.		Interest is recorded for the month on the note from January 1.
2.		Bad debts are expected to be 6% of the January 31, 2022, accounts receivable.
3.		A count of advertising supplies on January 31, 2022, reveals that $520 remains unused.
4.		The income tax rate is 30%. (Hint: Prepare the income statement up to Income before taxes and multiply by 30% to compute the amount; round to whole dollars.)

All I need it the Bad Debt.

Jan. 24 Cash 300 Accounts Receivable 300 (To record cash received from Drake Company.) Jan. 27 Supplies 1430 Cash 1430 Jan. 31 Other Operating Expenses 3070 Cash 3070 Jan. 31 (1) Interest Receivable 32 Interest Revenue 32 (2) Bad Debts Expense Allowance for Doubtful Accounts (3) Supplies Expense 910 Supplies 910 (4) Income Tax Expense Income Taxes Payable e Textbook and Media