Surf Board Company has the following information for 20X2 Tax rate Actual write-off of accounts receivable during the year 21% 26,500 Correct Income Statement as of December 31, 20X2: Sales Expenses Bad debt expense Pretax income Tax expense Net income $543,000 412,700 28,300 102,000 21420 $80,580 NI Analysis of the allowance for doubtful accounts: Beginning balance (credit) Bad debt expense recorded in allowance (credit) Write-off of accounts receivable during the year (debit) Ending balance (credit) (2.500) (28,300) 26.500 (4.300) Using the above information, what is the entry amount to deferred to asset-allowance in December 31, 20X22