where did the 21150 come from

where did the 21150 come from on the line close to the bottom

i figured it out

Requirement-1a: Date Account Title and Explanation March 31 Bad Debts Expense Allowance for Doubtful Accounts (To record bad debt account Des 390 500 559,000 590 Total revenue Estimated Allowance for doubtful counts (59,000*1%) Requirement-1b: Date Account Title and Explanation March 31 Bad Debts Expense Allowance for Doubtful Accounts (To record bad debt account) Dabas Credits 45 Accounts receivable as on March 31, 2020 Estimated Allowance for doubtful accounts (22.267*2%) Requirement-2: Date Account Title and Explanation June 30 Bad Debts Expense Allowance for Doubtful Accounts (To record bad debt account) Credits Das 76 75 521.150 Accounts receivable as on June 30, 2020 Estimated Allowance for doubtful accounts (21,150*2%) 445 Balance in Allowance for Doubtful Accounts as on March 31, 2030 Less: Amount when ott Balance in Allowance for Doubtful Accounts as on June 30, 2020 Desired balance in Allowance for Doubtful Accounts as on June 30, 2020 Less: Balance before adjusting entry Bad debts expense catry to be passed 76 Please upvote if this helped you. All the best