6. A company has the following unadjusted account balances at December 31, of the current year; Accounts Receivable of $183,400 and Allowance for Doubtful Accounts of $1,600 (credit balance). The company uses the aging of accounts receivable to estimate its bad debts. The following aging schedule reflects its accounts receivable at the current year-end:

Account Age	Balance	Estimated Uncollectible Percentage
Current (not yet due)	$106,000	2.0%
1-30 days past due	54,000	4.0%
30-60 days past due	12,000	10.0%
61-90 days past due	8,500	25.0%
Over 90 days past due	2,900	75.0%
Total	$183,400

Calculate the amount of the Allowance for Doubtful Accounts that should appear on the December 31, of the current year, balance sheet.

Calculate the amount of the Bad Debts Expense that should be reported on the current year's income statement.