Just explain the part I added red notice for it( please show me numbers, the calculation, what to add multiple, dividend to get this result

Refrence

Deegan. (2016).Financial Accounting. McGraw-Hill Education, Australia

Centenary Ceramics deals in ceramic pots and figurines. All sales are conducted on a credit basis and are GST inclusive. No cash discounts are given. The following information was extracted from the accounting records at 30 June 2019: Sales $607 200 Sales returns and allowances 41 690 Cash collected 351 032 Debts to be written off 4 424 Required (a) Assume that Centenary Ceramics uses the direct write-off method of accounting for bad debts. i. Show the general journal entry required to write-off the bad debts. ii. What amount would be shown for bad debts expense in the income statement at 30 June 2019? iii. What amount would be shown for accounts receivable in the balance sheet at 30 June 2019? (a) Bad Debts Expense $4 022 GST Collected 402 Accounts Receivable xxx (Bad debts written off using direct write-off method) note: amounts have been rounded down for the amount of GST Bad Debts Expense $4 022 Income Statement Accounts Receivabl- 90 958 Current Asset Net Sales $607 200 $41 690 Cash collected [$351 032] Bad debts written off [$4424] = $210 054 $4 424