[The following information applies to the questions displayed below.] The following events occur for The Underwood Corporation during 2018 and 2019, its first two years of operations.

June 12, 2018 Provide services to customers on account for $34,400. September 17, 2018 Receive $19,500 from customers on account. December 31, 2018 Estimate that 45% of accounts receivable at the end of the year will not be received. March 4, 2019 Provide services to customers on account for $49,400. May 20, 2019 Receive $10,000 from customers for services provided in 2018. July 2, 2019 Write off the remaining amounts owed from services provided in 2018. October 19, 2019 Receive $39,500 from customers for services provided in 2019. December 31, 2019 Estimate that 45% of accounts receivable at the end of the year will not be received.

On the last one of Dec 31, 2019 I know is the Debit Bad Debt Expense and Credit Allowance for Uncoll. Accounts but I'm having trouble finding the result. Please explain with steps? Thank you