Answer:
Bad Debt Expense Dr. $28050         
Allowance for Uncollectible accounts Cr. $28050 
Explanation:
given data 
credit sales = $620,000
accounts receivable = $320,000
past due = $55,000
credit balance = $2,600
rate = 7 % 
rate = 22 %
solution
so here Not yet past due is = $320,000 - $55,000 - 
Not yet past due = $265,000
and 
past due = $55,000
so  Required provision is
Required provision = $265,000 × 7 % + $55,000 × 22 %
Required provision = $30650
and
Opening balance is $2,600
so 
Required expense for year = $30650 - $2,600 
Required expense for year  = $28050 
so here 
correct entry is 
Bad Debt Expense Dr. $28050         
Allowance for Uncollectible accounts Cr. $28050