Please help with part C. I tried subtracting $43,510 from $54,069 but it is not correct, and I don't understand why. I included the other parts of the question in case it was helpful. Thank you so much for your help.

Sage Corporation operates in an industry that has a high rate of bad debts. Before any year-end adjustments, the balance in Sage's Accounts Receivable account was $ 591,800 and Allowance for Doubtful Accounts had a credit balance of $ 43,510. The year-end balance reported in the balance sheet for Allowance for Doubtful Accounts will be based on the aging schedule shown below. Probability of Collection Days Account Outstanding Amount Less than 16 days $ 313,000 0.96 Between 16 and 30 days 115,300 0.90 Between 31 and 45 days 82,800 0.85 Between 46 and 60 days 43,600 0.81 Between 61 and 75 days 20,700 0.55 Over 75 days (to be written off) 16,400 0.00 (a) Your answer is correct. What is the appropriate balance for Allowance for Doubtful Accounts at year-end? Balance for Allowance for Doubtful Accounts 54069 eTextbook and Media Attempts: unlimited Your answer is correct. Show how accounts receivable would be presented on the balance sheet. SAGE CORPORATION Balance Sheet (Partial) Accounts Receivable $ 575400 Less V: Allowance for Doubtful Accounts 54069 i Net Accounts Receivable $ 521331 (c) Your answer is partially correct. What is the dollar effect of the year-end bad debt adjustment on the before-tax income? Dollar effect of the year-end bad debt adjustment $ ta decrease