I need help figuring out where you get the number 56,590 from in the Dec 31-adjusting. I'm aware you do 60,000-3410 but im totally confused how you come up with 3410 in the first place like where do you get it from its nowhere mentioned before. Please let me know how to get 3410.

Accounts Receivable-Fogle Co. v 8,100 Accounts Receivable-Lake Furniture v 11,400 Accounts Receivable-Melinda Shryer v 1,200 Dec. 31-adjusting Bad Debt Expense v 56,590 Allowance for Doubtful Accounts 56,590Entries Related to Uncollectible Accounts The following transactions were completed by The 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 $2,660 cash in full payment of Arlene's account. Apr. 3. Wrote off the $12,750 balance owed by Premier GS Co., which is bankrupt. July 16. Received 25% of the $22,000 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 $4,000 cash in full payment. Dec. 31. Wrote off the following accounts as uncollectible (one entry): Cavey Co., $3,300; Fogle Co., $8,100; Lake Furniture, $11,400; Melinda Shryer, $1,200. Dec. 31. Based on an analysis of the $2,350,000 of accounts receivable, it was estimated that $60,000 will be uncollectible. Journalized the adjusting entry