please dumb down any calculations or anything. I need understand this

# Nora James is the manager of a soul food restaurant, Itskit. On December 31 of the current year, the unadjusted trial balance of The Its lit reported the following Total sales for the current year: $580,000, includes $140,000 in cash sales. Accounts receivable: $380,000. Allowance for doubtful accounts: $3,000 (credit balance) Prepare the adjusting journal entry to record bad debt expense using the percentage receivables method. Nora James estimates 6.5% of accounts receivable are uncollectable