I am having trouble finding the correct answer for the Dec 31 entry. Please show how you arrive at the answer. Thank you

Allowance method entries The following transactions were completed by Wild Trout Gallery during the current fiscal year ended December 31: Jan. 19. Reinstated the account of Arlene Gurley, which had been written off in the preceding year as uncollectible. Journalized the receipt of $2,785 cash in full payment of Arlene's account. Apr. 3. Wrote off the $15,960 balance owed by Premier GS Co., which is bankrupt. July 16. Received 40% of the $28,600 balance owed by Hayden Co., a bankrupt business, and wrote off the remainder as uncollectible. Nov. 23. Reinstated the account of Harry Carr, which had been written off two years earlier as uncollectible. Recorded the receipt of $4,540 cash in full payment. Dec. 31. Wrote off the following accounts as uncollectible (compound entry): Cavey Co., $12,005 ; Fogle Co., $3,565 ; Lake Furniture, $ 9,165 ; Melinda Shryer, $2,590. Dec. 31. Based on an analysis of the $1,412,200 of accounts receivable, it was estimated that $61,400 will be uncollectible. Journalized the adjusting entry. Required: 1. Record the January 1 credit balance of $58,500 in a T account presented below in requirement 2b for Allowance for Doubtful Accounts. 2. a. Journalize the transactions. If an amount box does not require an entry, leave it blank. Note: For the December 31 adjusting entry, assume the $1,412,200 balance in accounts receivable reflects the adjustments made during the year. Dec. 31 Bad Debt Expense 61,400 X 101 Allowance for Doubtful Accounts 2. b. Post each entry that affects the following T accounts and determine the new balances: Allowance for Doubtful Accounts Apr. 3 15,960 Jan. 1 Balance 58,500 July 16 17,160 Jan. 19 2,785 Dec. 31 27,325 Nov. 23 4,540 Dec. 31 Unadjusted Balance 7,061 Dec. 31 Adjusting Entry Dec. 31 Adjusted Balance Bad Debt Expense