Please help with 1-C especially!! I would like to know the formula used please

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) $ 48,235 Allowance for Doubtful Accounts (XA) 8,454 Accounts Receivable (Net) (A) $ 39,781 During the current year, sales on account were $306,173, collections on account were $290,550, write-offs of bad debts were $7,039, and the bad debt expense adjustment was $4,755. Required: 1-a. Complete the Accounts Receivable and Allowance for Doubtful Accounts T-accounts to determine the balance sheet values. Disregard income tax considerations. 1-b. Complete the amounts related to Accounts Receivable and Bad Debt Expense that would be reported on the income statement for the current year. 1-c. Complete the amounts related to Accounts Receivable and Bad Debt Expense that would be reported on the balance sheet for the current year. X Answer is not complete. Complete this question by entering your answers in the tabs below. Req 1A Req 1B Req 10 Complete the amounts related to Accounts Receivable and Bad Debt Expense that would be reported on the balance sheet for the current year. (Amounts to be deducted should be indicated by a minus sign.) DURNEY'S OUTDOOR OUTFITTERS Balance Sheet (Partial) As of December 31 Current assets: Accounts receivable 39,781 1,415 Allowance for doubtful accounts Accounts receivable, net of allowance for doubtful accounts $ 41,196