could someone explain this plz

Question 13 (1 point) At June 30, 2016, before any adjustments, a company's allowance for bad debts was a debit balance of $39,000. Accounts receivables totalled $517,000 as at June 30, 2016. As part of year-end adjusting entries, the company adjusts the allowance for bad debts to the equivalent of 5% of the accounts receivables based on past trends. What number should appear in the income statement for the year ended June 30, 2016 as bad debts expense? For your answer, make sure to put the number without dollar signs ($), commas (,), periods (.), and decimal points. Again, please state the number only without dollar signs, commas, periods, and decimal points for your answer. For example, if the answer happens to be 12345, then you must simply put 12345