I need help with this question please, I feel as if I am missing something in my calculations

At year-end. December 31, 2020, Corolla Sales showed unadjusted balances of $396,000 In Accounts Receivable: $14,200 debit In Allowance for Doubtful Accounts; and $1,996,000 In Sales. Uncollectible accounts are estimated to be 2.5% of sales. Unadjusted balances at December 31, 2021, were Accounts Receivable, $5281000; Allowance for Doubtful Accounts, $3,000 credit; and Sales, $3,370,000. Corolla Sales changed the method of estimating uncollectible accounts to 4% of outstanding accounts receivable. At December 31, 2022, the general ledger showed unadjusted balances of $462,000 in Accounts Receivable: $900 debit In Allowance for Doubtful Accounts; and $3,414,000 in Sales. Corolla prepared an aging analysis on December 31. 2022 that estimated total uncollectible accounts to be $34,100. Required: Prepare the 2020, 2021, and 2022 year-end adjusting entries to estimate uncollectible accounts. View transaction fet New journal entry worksheet No Date General Journal Debit Credit Dec 31, 2020 Bad debt expense 49,900 Allowance for doubtful accounts 49.900 2 Dec 31, 2021 Bad debt expense 21. 120 Allowance for doubtful accounts 21 120 3 Dec 31, 2022 Bad debt expense 34.100 Allowance for doubtful accounts 34. 100