Swathmore Clothing Corporation grants its customers 30 days credit. The company uses the allowance method for its uncollectible accounts receivable. During the year, a monthly bad debt accrual is made by multiplying 2% times the amount of credit sales for the month. At the fiscal year-end of December 31, an aging of accounts receivable schedule is prepared and the allowance for uncollectible accounts is adjusted accordingly. At the end of 2017, accounts receivable were $594,000 and the allowance account had a credit balance of $58,000. Accounts receivable activity for 2018 was as follows:

Beginning balance	$	594,000
Credit sales		2,720,000
Collections		(2,583,000	)
Write-offs		(49,000	)
Ending balance	$	682,000

The companys controller prepared the following aging summary of year-end accounts receivable:

		Summary
Age Group	Amount		Percent Uncollectible
060 days	$	420,000	3	%
6190 days		90,000	13
91120 days		59,000	29
Over 120 days		113,000	40
Total	$	682,000

Required: 1. Prepare a summary journal entry to record the monthly bad debt accrual and the write-offs during the year. 2. Prepare the necessary year-end adjusting entry for bad debt expense. 3-a. What is total bad debt expense for 2018? 3-b. How would accounts receivable appear in the 2018 balance sheet?

I've done 1 and 3B correctly. For some reason my math isn't adding up for 2 and 3a. I got $24,010 for 2 and $78,410 for 3a but they are both coming up incorrect.