question during 2015 bears inc recorded credit sales of 680 000 before adjustments a 4285781

Question

During 2015, Bears Inc. recorded credit sales of $680,000.Before adjustments at year-end, Bears has accounts receivable of$300,000, of which $51,000 is past due, and the allowance accounthad a credit balance of $2,700. Using the aging of receivablesapproach, what would be the adjustment assuming Bears expects itwill not to collect 10% of the amount not yet past due and 24% ofthe amount past due?