Roger Ltd. has an Accounts Receivable amount of $393,600 and an unadjusted credit balance in Allowance for Doubtful Accounts of $8,500 at March 31. The companys accounts receivable and percentage estimates of its uncollectible accounts are as follows:

Number of Days Outstanding	Accounts Receivable		Estimated Percentage Uncollectible
030	$282,000		2%
3160	53,800		10%
6190	34,800		30%
Over 90	23,000		50%
Total	$393,600

How would I get the expected Value of 24460 and The carrying value 360640 formula?

Date	Account titles and explanation	Debit	Credit
Mar 31	Bad debts and Expense	24460
	Allowance for Doubtful Accounts		24460

What is the carrying amount of the receivables at March 31?

Carrying amount

$360640