where did you get $$15,300$ in the Bad Debt Expense calculation?

At December 31, 2021, Sunland Company had a credit balance of $15,300 in Allowance for Doubtful Accounts. During 2022, Sunland wrote off accounts totaling $12,800. One of those accounts of $1,700 was later collected. At December 31, 2022, an aging schedule indicated that the balance in Allowance for Doubtful Accounts should be $26,800. Prepare journal entries to record the 2022 transactions of Sunland Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation (To record amount written off) (To reverse write-off) (To record collection of writeoff) (To record estimated bad debts for the year) Debit Credit