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 $ 7,902 3,438 $ (4,560) 6,780 Required: 1. Prepare journal entries for the bad debt expense adjustment and total write-offs of bad debts for the current year. 2. Assume that gross sales revenue for the month was $141,256, bad debt expense was $226, sales discounts were $1,374, sales returns were $1,016, and credit card fees were $2,169. What amount would the company report for net sales for the month?