I can't solve (I) problem. The answer said 5,090 but I don't know how to find it so please explain.

I can't solve (I) problem. The answer said 5,090 but I don't know how to find it so please explain.

The account balances taken from the ledgers of Builders'Supply Corp. on Dec. 31, 2019, before adiustment are given below: The following are the information relating to adjustments on Dec. 31, 2019. (a) Allowance for Bad Debts is to be increased to a balance of $3,000. (b) Buildings are depreciated at the rate of 5% per year. (c) Accrued selling expenses are $3,840. (d) There are supplies of $780 on hand. (e) Prepaid insurance relating to 2020 totals $720. (f) Accrued interest on long-term investments is $240. (g) Accrued real estate and payroll taxes are $900. (h) Accrued interest on the mortgage is $480. (i) Income taxes are estimated to be 20% of the income before income taxes.? Instructions