Please help demonstrate the adjusted entry for 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.

It is April 1, 2015, the first business day of the month, all of the company's accounting work has been completed through the end of March, 2015. XXX Inc.'s year end is April 30. The post-closing alphabetized trial balance at March 31, 2015 follows.

The answer I need is marked in RED above. It is not any of these:

35,375.40

194,664.60

230,400

5,280

Stake Technology Inc. Post-Closing Trial Balance March 31, 2015 Debit Credit Accounts receivable 1 127,800 Accounts payable ? 541,500 Accumulated depreciation, store equipment 60,574 Allowance for doubtful accounts 12,780 Cash 968,298.50 Common shares 3 31,000 Interest receivable 160.50 Merchandise inventory 1,440,000 Notes receivable 4 55,000 6 Prepaid advertising 18,000 Retained earnings 2,069,805 Store equipment ? 126,900 Utilities payable 20,500 Totals 2,736,159 2,736,159 Accounts 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 GJ11,505,000 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 F Debit Accounts Receivable Date Explanation 31/Mar Opening balance 2/Apr Global Filter Corp. : Sold merchandise on credit 10/Apr Global Filter Corp. : Received customer payment 16/Apr Global Filter Corp. : Sold merchandise on credit 22/Apr Gulf Corp. : Wrote off uncollectible account_ 25/Apr Global Filter Corp. : Received customer payment 28/Apr Zcom Inc. : Sold merchandise on credit GJ1 344,000 GJ1 GJ11,505,000 GJ2 GJ2 GJ2 903,000 Account No. 106 Credit Balance 127,800 471,800 344,000 127,800 1,632,800 127,800 1,505,000 1,505,000 0 903,000 F Debit Credit Allowance for Doubtful Accounts Date Explanation 31/Mar Opening balance 22/Apr Wrote off uncollectible account Account No. 107 Balance 12,780 -115,020 GJ2 127,800 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 Merchandise inventory 2,203,586 Prepaid advertising. 18,000 Office furniture 8,400 Accounts payable 599,250 Common shares 53,500 Retained earnings 2,069,805 Cash dividends declared 20,000 Interest earned 160.50 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, office space 3,480 Rent expense, selling space 2,320 Gain on sale of property, plant and equipment assets 424 Totals 5,475,139.50 5,475,139.50 F Page Gj1 Debit Credit 16,195 16,195 Page GJ2 F Debit Credit 280 280 110,179 General Journal Date Account/Explanation 30/Apr Depreciation Expense, Office Furniture Accumulated Depreciation, Office Furniture office furniture depreciation 30/Apr Bank Service Charge Expense Cash bank service charge 30/Apr Accounts Receivable, Vision Consulting Inc. Cash NSF cheque 1,400 110,179 General Journal Date Account/Explanation 30/Apr Utilities Expense Utilities Payable accrued utilities 30/Apr Cost Of Goods Sold Merchandise Inventory. actual merchandise 30/Apr Advertising Expense. Prepaid Advertising. recognize AD expense 30/Apr Bad Debts Expense. Allowance for Doubtful Accounts estimate bad debts 30/Apr Income Taxes Expense Income Taxes Payable accrued interests 1,400 3,000 48,134 3,000 48,134 79,645 79,645 224,700 224,700