dylanm on "A/R Aging - Can't figure out the solution (Becker Simulation)"

Here's the question I'm having trouble with.

http://imgur.com/BMv4iNW

The number I get for the allowance is$104,060. I reached this by calculating:
225,000 x 0.01 = 2250
240,000 x 0.09 = 21600
127,000 x 0.23 = 29210
85,000 x 0.6 = 51000
Total: 104, 060

Howver, the solution shows: 107,060. So I'm off by 3k.

I'm not sure what to do about the line at the bottom about increasing the numbers by 2%. Trying that results in a total of $117,600, which is way off.

Also, the 5k that wasn't properly removed from A/R, do I have to do anything with that? It doesn't seem to show anywhere in the solution.

Thanks in advance.

EDIT: figured it out. Had to pull the 5k out of the 85k