Windjammer Technologies Ltd has been having difficulty collecting its accounts receivable. For the year 2022, the company increased the allowance for doubtful accounts by $53 000, bringing the balance to $74 000. At the end of 2022, accounts receivable equalled $425 000. When the year-end audit was being done, it was decided to provide a further $45 000 of accounts receivable that were doubtful, and write off $30 000 of accounts receivable previously deemed doubtful.

Calculate the following:

1 bad debts expense for 2022 2 allowance for doubtful debts at the end of 2022 3 estimated collectable value of accounts receivable at the end of 2022.