A company reported the following information related to bad debt estimates and write$-$offs for a recent year.

Allowance for doubtful accounts:

Balance at beginning of year

Bad debt expense

Write$-$offs

Balance at end of year

Required:

Prepare journal entries for the bad debt expense adjustment and total write$-$offs of bad debts for the current year.

Assume that gross sales revenue for the month was $$145,256,$ bad debt expense was $$306,$ sales discounts were $$1,614,$ sales

returns were $$1,176,$ and credit card fees were $$2,489.$ What amount would the company report for net sales for the month?