1) At the beginning of the second quarter (Q2), Acme had an Allowance for Uncollectible Accounts that totaled $30,000. During Q2, $12,000 of specific receivables were written off due to customer bankruptcies. At the end of Q2, Acme determines an allowance of $37,000 is appropriate. What amount of Bad Debt Expense should Acme report in its Q2 income statement? (just enter numbers--no symbols like $ or ,)

2) At the end of the fourth quarter (Q4), Acme had $50,000 in accounts receivable outstanding. However, based on past experience, it only expected to collect $42,000 in cash from those receivables. Acme began Q4 with an allowance for doubtful accounts balance of $6,000 and during the quarter wrote off $3,000 in accounts that it determined to be uncollectable. How much Bad Debt Expense should Acme report in its Q4 income statement? (just enter numbers--no symbols like $ or ,)