5Information related to Mingenback Company for 2017 is summarized below.

Total credit sales$2,600,000Accounts receivable at December 31888,000Bad debts written off31,800

(a)What amount of bad debt expense will Mingenback Company report if it uses the direct write-off method of accounting for bad debts?

$

(b)Assume that Mingenback Company estimates its bad debt expense to be3% of credit sales. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $3,800? $

(c)Assume that Mingenback Company estimates its bad debt expense based on5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $2,600? $

(d)Assume that Mingenback Company estimates its bad debt expense based on5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts debit balance of $2,600? $