1. Swifty Company's unadjusted trial balance at December 31, 2017, included the following accounts. Debit Credit Accounts receivable Allowance for doubtful accounts Net sales $55,100 $5,610 $1,229,500 Swifty Company estimates uncollectible accounts to be 7% of gross accounts receivable. Determine its bad debt expense for 2017. Bad debt expense for 2017