Can someone please help me figure out how to do the Bad Debt Expense and Commission?? Thank you

Sheffield & Hill Fabricators produces commemorative bricks that organizations use for fundraising projects. Aaron Sheffield, the company's vice president of marketing, has prepared the following sales forecast for the first six months of the coming year. The company plans to sell the bricks for $15 each.

January		February			March			April		May			June
19,600		38,220			34,300			29,000		23,000			20,000

Sheffield & Hill Fabricators' marketing department has identified the following monthly expenses that will be needed to support the company's sales and administrative functions.

Depreciation		$9,800
Sales staff salaries		$24,500
Advertising		$980
Executive salaries		$9,800
Miscellaneous		$490

In addition to these monthly expenses, the company will pay a commission to its salespeople equal to 5% of the sales revenue from each brick sold. The company expects bad debt expense to be 4% of sales revenue. Prepare Sheffield & Hill's selling and administrative expense budget for the first quarter of the coming year. (Round answers to 0 decimal places, e.g. 5,275.)

February March January Quarter Budgeted Expenses 24,500 24,500 24,500 73,500 Sales Staff Salaries Advertising 980 980 980 2,940 Executive Salaries 9,800 9,800 9,800 29,400 Miscellaneous 490 490 490 1,470 9,800 9,800 Depreciation 9,800 29,400 784 Bad Debt Expense 1529 1372 3685 784 1372 1529 3685 Commission 91,875 84,720 273,762 Total Budgeted Expenses 97,167 Non-Cash Expenses Less Depreciation 9,800 9,800 9,800 29,400 X 3685 784 Bad Debt Expense 1529 1372