On website it doesn't show how he found numbers. for example, if you check solution, first debt expense $54,110.$ but it doesn't show which numbers to sum up to get it$.$ I want more detailed explanation please. P$8-3$B Journalize entries to record transactions related to bad debts

Presented below is an aging schedule for Loucks Company

Number of Days Past Due

Customer Total Not yet due $1-3031-6061-90$ Over $90$

Alma $$30,000$ $$13,500$ $$16,500$

Browne $45,000$ $$45,000$

Conlon $75,00022,5007,50045,000$

Dalton $57,000$ $$57,000$

Others $189,000138,00022,50019,5009,000$

$$396,000$ $$205,500$ $$43,500$ $$36,000$ $$45,000$ $$66,000$

Estimated Percentage Uncollectible $2\%6\%10\%25\%40\%$

Total Estimated Bad Debts $$47,970$ $$4,110$ $$2,610$ $$3,600$ $$11,250$ $$26,400$

At December $31,2015,$ the unadjusted balance in Allowance for Doubtful Accounts is a credit of $$16,000.$

Instructions:

$($a$)$ Journalize and post the adjusting entry for bad debts at December $31,2015.$

$($b$)$ Journalize and post to the allowance account the following events and transactions in the year $2016.$

$(1)$ March $1,$ a $$1,900$ customer balance originating in $2015$ is judged uncollectible.

$(2)$ May $1,$ a check for $$1,900$ is received from the customer whose account was written$-$off as uncollectible on March $1.$

$($ c$)$ Journalize the adjusting entry for bad debts on December $31,2016.$ Assume that the unadjusted balance in

the Allowance for Doubtful Accounts is a debit of $$2,000$ and the aging schedule indicates that total estimated bad

debts will be $$38,300.$

NOTE: Enter a number in cells requesting a value; enter either a number or a formula in cells with a $"?".$