Hello, I have compiled the journal entry below but I cannot figure out the values for #8 December 31st entry. How do I come up with that calculation? I have checked the rest of the entry and it is correct but I cannot get that last one. Thank you for your help!

The following events occur for The Underwood Corporation during 2018 and 2019, its first two years of operations.

June 12, 2018 Provide services to customers on account for $35,000. September 17, 2018 Receive $20,000 from customers on account. December 31, 2018 Estimate that 40% of accounts receivable at the end of the year will not be received. March 4, 2019 Provide services to customers on account for $50,000. May 20, 2019 Receive $10,000 from customers for services provided in 2018. July 2, 2019 Write off the remaining amounts owed from services provided in 2018. October 19, 2019 Receive $40,000 from customers for services provided in 2019. December 31, 2019 Estimate that 40% of accounts receivable at the end of the year will not be received.

No	Date	General Journal	Debit	Credit
1	June 12, 2018	Accounts receivable	35,000
		Service revenue		35,000
2	September 17, 2018	Cash	20,000
		Accounts receivable		20,000
3	December 31, 2018	Bad debt expense	6,000
		Allowance for uncollectible accounts		6,000
4	March 04, 2019	Accounts receivable	50,000
		Service revenue		50,000
5	May 20, 2019	Cash	10,000
		Accounts receivable		10,000
6	July 02, 2019	Allowance for uncollectible accounts	5,000
		Accounts receivable		5,000
7	October 19, 2019	Cash	40,000
		Accounts receivable		40,000
8	December 31, 2019	Bad debt expense
		Allowance for uncollectible accounts