A trial balance for Green Company before adjustment included the following:

			Debit		Credit
	Accounts receivable	$140,000
	Allowance for doubtful accounts			730
	Sales			$610,000
	Sales returns and allowances	8,000

Instructions: Calculate bad debt expense assuming that the estimate of uncollectible accounts is determined by taking

1) 5% of gross accounts receivable;

(2) 3% of gross accounts receivable and assume a $600 debit balance;

3) 10% of net sales.

(Assume each of this is an independent scenario).