Answer:
Trial Balance :    Debit 15558  = 15558 Credit
Explanation:
b.) Noncollectable amount = $5300 * 35% = 1855
  Entry: Dr bad debts expense  1855
                   Cr Allowance for bad debts     1855
         (To record bad debts expense).
 5300-1855= 3445 * 3% = $103 will not be collected.
 Entry:          Dr  Bad debts expense  103
                             Cr  Allowance for bad debts   103
         ( To record bad debts expense)      
d.) Entry:
            Dr Income tax expense 13600
                     Cr Income tax payable   13600
     (To record accrued income tax expense).
Ledgers  :
Bad debt expense = 1855+103 = 1958
Allowance for bad debts = 1855+103 = 1958
Income tax expense = 13600
income tax payable = 13600.
Trial balance:
                                
_Dr__________________________________________________Cr____
         Bad debt expense     1958     -----     1958 Allowance for bad debts
          Income tax expense 13600   -----  13600  Allowance for bad debts
Total =  15558                                              -------      Total = 15558