Please show work I am having a hard time figuring out where I went wrong. Thank you!!

3. Wildhorse Co. provides for doubtful accounts based on 2% of gross accounts receivable, The following data are available for 2020. Credit sales during 2020 $2,291,500 Bad debt expense 59,490 Allowance for doubtful accounts 1/1/20 16,030 Collection of accounts written off in prior years (customer credit was reestablished) 8,360 Customer accounts written off as uncollectible during 2020 30,700 What is the balance in Allowance for Doubtful Accounts at December 31, 2020? Allowance for doubtful accounts 12/31/20 $ 83,880