A summary of Klugman Company accounts receivable aging schedule is presented below along with the estimated percent uncollectible for each age group:

Age Group	Amount	%
0-60 days	$60,000	0.5%
61-90 days	$22,000	1%
91-120 days	$3,000	10%
Over 120 days	$1,000	50%

The allowance for uncollectible accounts had a balance of $1,400 at the end of the year.

Calculate the following amounts for

1. Expected bad debt expense

2. Total balance in accounts receivable

3. Net realizable value accounts receivable