Please help demonstrate the adjusted enties for this month's(April) Bad debt expense and Allowance for doubtful accounts.

Management estimates uncollectible accounts receivable based on the following rates of uncollectibility applied to outstanding accounts: Not yet due (2%), 1-30 days past due (9%), 31-60 days past due (18%), Greater than 61 days past due (60%). Since this is an estimate please round your final answer to the nearest whole dollar.

AR subledger:

Stake Technology Inc. Unadjusted Trial Balance April 30, 2015 Debit Credit Cash 990,675.50 Accounts Receivable 903,000 Allowance for Doubtful Accounts 115,020 Notes Receivable. 54,004 Prepaid Advertising 18,000 Merchandise Inventory 2,203,586 Office Furniture. 8,400 Accounts Payable. 599,250 Retained Earnings 2,069,805 Common Shares 53,500 Interest Earned 160.50 Cash Dividends Declared 20,000 Sales 2,752,000 Sales Discounts 36,980 Cost Of Goods Sold 1,019,674 Office Salaries Expense 28,000 Sales Salaries Expense. 72,000 Rent expense, selling space 2,320 Rent expense, office space. 3,480 Gain on Sale of Property, Plant and Equipment Assets 424 Totals 5,475, 139.50 5,475, 139.50Accounts Receivable Subledger: Stake Technology Inc. Accounts Receivable Subledger Acct. #10603; Global Filter Corp. Acct. #10611; Gulf Corp. Date Desc. PR Debit Credit Balance Date Desc. PR Debit Credit |Balance 2/Apr Sold merchandise on credit GJ1 344,000 344,000 1/Apr Terms 2/10, n/30 BFWD 127,800 127,800 10/Apr Received customer payment GJ1 344,000 22/Apr Wrote off uncollectible account GJ2 127,800 16/Apr Sold merchandise on credit GJ1 1,505,000 1,505,000 25/Apr Received customer payment GJ2 1,505,000 Acct. #10610; Zcom Inc. Date Desc. PR Debit Credit Balance 28/Apr | Sold merchandise on credit GJ2 903,000 903,000