please explain your answer with formula

On December 31, 2021, the Allowance for Doubtful Accounts has an unadjusted debit balance of $1,020. Vermillion Corporation estimates that 10% of its total accounts receivable balance of $94.700 will become uncollectible and records the necessary adjustment to the Allowance for Doubtful Accounts on May 11, 2022 Vermillion Corporation determined a Reno's account was uncollectible and wrote off $1.570 On June 12.2022. Reno paid the amount previously written off. Prepare the journal entries on December 31, 2021, May 11, 2022, and June 12, 2022 (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required select "No Entry for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit Dec. 31/21 Bad Debts Dapense 7900 Allowance for Doubtful Accounts 7901 May 11/22 Allowance for Doubtfol Accounts 1570 Accounts Roocivable 157