record the journal entry for bad debt expense 2023. *22,400 is NOT the answer

Rokker Company provides information systemis consuitation services to large companies in the Chicagoland area. Due to a dip in the economy, Roeker has increased the percentage of crodit sales which it belleves wilt be uncollectible from 3.0% to 3.2% for the yeor. Roeker's consulting services provided nevenues of 5700,000 in 2023, During 2024, Roekcer has write-offs of 5750 related to goods purchased in 2023. Prior to the write-oft for the $750 default, Roeker's accounts recelvable and aliowance for doubtful accounts bolances were $480,000 and $232 (credit), respectively. Raquired: Rokker Company provides information systemis consuitation services to large companies in the Chicagoland area. Due to a dip in the economy, Roeker has increased the percentage of crodit sales which it belleves wilt be uncollectible from 3.0% to 3.2% for the yeor. Roeker's consulting services provided nevenues of 5700,000 in 2023, During 2024, Roekcer has write-offs of 5750 related to goods purchased in 2023. Prior to the write-oft for the $750 default, Roeker's accounts recelvable and aliowance for doubtful accounts bolances were $480,000 and $232 (credit), respectively. Raquired