please solve

2. Andrea began the year with a 500,000 balance for and a $600 credit balance for ADIA. She sold 5600,000 worth of services, on cont, throughout the year. Receivables collected throughout the year totaled $360,000. She was also formed that one of her customers had declared bankruptcy and her invoice for 5000 would not be paid. After analying her orend aping schedule and considering other economic information and forecast, Andrea estimates that 3.6 of her receivables will not be collected. Prepare the les for the year and show how the Anand ADA counts wil spear on the balance sheet