step by step why answer is 75,000

Lowes sells merchandise to customers. Cost of inventory is 70% of the selling price. - Lowes uses a gross method to account for sales discount on early receipt of accounts receivables. - The terms for all Account Receivables are 2/10, n/30. - Merchandise becomes unreturnable after 5 months. In 2021, the beginning inventory for Lowes was $1,000,000, Lowes' sales transactions during 2021-2022 are as follows: What is the amount of bad debt expenses Lowes recognizes at the end of 2021