As at 30 March 2020 , the accounts receivable balance is $10,000. The allowance for doubtful account balance is $100(cre

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As at 30 March 2020 , the accounts receivable balance is
$10,000. The allowance for doubtful account balance is $100(credit
balance). The management determined to write off an accounts
receivable of $400 and accounting entries (following IFRS) were
recorded on 30 March 2020. At 31 March 2020. The management
estimated that 7% of the outstanding accounts receivable balance is
uncollectible. The adjusting entries for bad debt expense to be
prepared on 31 March 2020 is $____________. (Assumption: the
company prepares the financial statements on an annual basis)

The answer is 972, I wish to know the steps, thanks.