I need help. Does this look correct? I had trouble with what is highlighted in red. Thank you

Jeremy Company uses the allowance method in accounting for uncollectible accounts. Past experience indicates that 2.5% of net credit sales will eventually be uncollectible. Selected account balances at December 31, 2021, and December 31, 2022, appear below ( 300 points): 1 Aug. 10 Determined that the account of Lemon for $2,500 is uncollectible. ADAAR2,5002,500 2 Sept. 12 Determined that the account of Kiwi for $10,000 is uncollectible. ADAAR10,00010,000 3 Oct. 10 Received a check for $1,500 as payment on account from Lemon, whose account had previously been written off as uncollectible. She indicated the remainder of her account would be ARADACASHAR2,5001,500paidi2,5001,500 4 Nov. 15 Received a check for $1,000 from Lemon as payment on her account. CASHAR1,0001,000 b Prepare the adjusting journal entry to record the bad debt provision for the year ended Dec. 31, 2022. BDEADA30000 baddebtexpense=12000002.5%=30000 c What is the balance of Allowance for Doubtful Accounts at December 31, 2022 (Hint: you might want to create a t-account) 250025000030000144002500balanceofallowanceforDoubtfulAccounts=34,400 d What is the balance of Bad Debt Expense at December 31, 2022? (Hint: you might want to create a t-account) balanceofBadDebtExpenseatDecember31,2022=52,000