Bestway, inc had credit sales of $142,000 for the period

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Bestway, inc had credit sales of $142,000 for the period. the balance in allowance for doubtful accounts is a debit of $643. if Bestway estimates that 2% of credit sales will be uncollectible, what is the required journal entry to record estimated uncollectible accounts?

I came with $2840.00 for the 2% , but I also see someone also came up with $139.16 I don't know how they got that or why and also I can't figure out how to do journal entry in the book all the ways look right under the section of allowance method for uncollectible accounts.