Please help me with the ones marked red and has an x those are the ones i got incorrect

At the end of the prior year, Durney's Outdoor Outfitters reported the following information. Accounts Receivable, Dec. 31 prior year Accounts Receivable (Gross) (A) Allowance for Doubtful Accounts (XA) S 48,091 8,394 Accounts Receivable (Net) (A) S 39,697 During the current year, sales on account were $304,673, collections on account were $289,950, write-offs of bad debts were $6,979, and the bad debt expense adjustment was $4,695. Required 1-a. Complete the Accounts Receivable and Allowance for Doubtful Accounts T-accounts to determine the balance sheet values. Disregard income tax considerations. Answer is not complete. Accounts Receivable (Gross) Allowance for Doubtful Accounts Beg. bal 48,091 Beg. bal. 8,394 Net sales 304,673 8,3940write-offs 4,695 > Bad debt expense 289,950 Collections on Acct. 6,979 Bad debt expense * End. bal 47,441 End. bal. 3,699