Questions number 2 & 3 are wrong in the (less: allowance for doubtful accounts. I can not figure out how to calculate the correct number with the percentages.

Bad debts are estimated to be 4% of credit sales. a. b. Bad debts are estimated to be 3% of total sales. An aging analysis estimates that 7% of year-end accounts receivable are uncollectible. C. At December 31, 2017, Hawke Company reports the following results for its calendar year. $1,668,910 3,567,000 Cash sales Credit sales In addition, its unadjusted trial balance includes the following items. $1,080,801 debit 19,270 debit Accounts receivable Allowance for doubtful accounts 2. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December 31, 2017, balance sheet given the facts in part 1a. Current assets: Accounts receivable S 1,080,801 Less: Allowance for doubtful accounts (19,270) $ 1,061,531 3. Show how Accounts Receivable and the Allowance for Doubtful Accounts appear on its December 31, 2017, balance sheet given the facts in part 1c. Current assets: Accounts receivable 1,080,801 Less: Allowance for doubtful accounts 94,926 $ 985,875