Please show me how to extracted the following information for Shelton Corporation's accounting records at the beginning of 2016:

beginning of 2016:

Accounts Receivable$64,000 Allowance for Doubtful Accounts 1,300(credit)During 2016, sales on credit amounted to $574,000, $551,800 was collected on outstanding receivables and $3,200 of receivables were written off as uncollectible. On December 31, 2016, Shelton estimates its bad debts to be 4% of the outstanding gross accounts receivable balance. How do I prepare the journal for the bad debt expense