Please help me with Situation 2, I can't seem to calculate some of the expenses. thank you

A combined statement of income and retained earnings for Swifty Ltd. for the year ended December 31, 2023, follows. (As a private company, Swifty has elected to follow ASPE.) Also presented are three unrelated situations involving accounting changes and the classification of certain items as ordinary or unusual. Each situation is based on the combined statement of income and retained earnings of Swifty. For each of the three unrelated situations, prepare a revised combined statement of income and retained earnings for Swifty. The company has a 30% income tax rate. (a) Your answer is correct. Situation 1. In late 2023, the company discontinued its apparel fabric division. The loss on the disposal of this discontinued division amounted to $620,000. This amount was included as part of selling, general, and administrative expenses. Before its disposal, the division reported the following for 2023: sales revenue of $1.12 million; cost of goods sold of $560,000; and selling, general, and administrative expenses of $436,800. Situation 2. At the end of 2023 , the company's management decided that the estimated loss rate on uncollectible accounts receivable was too low. The loss rate used for the years 2022 and 2023 was 1% of total sales revenue, and owing to an increase ir the write-off of uncollectible accounts, the rate was raised to 2.0% of total sales revenue. The amount recorded in Bad Debt Expense under the heading Selling, General, and Administrative Expenses for 2023 was $59,200, and for 2022 it was $76,000. \begin{tabular}{|ll|} \hline Gross Profit / (Loss) & \\ \hline \end{tabular} Selling, General and Administrative Expenses Other Expenses and Losses Retained Earnings, December 31