According to last years balance sheet, a company reported a credit balance in Allowance for Doubtful Accounts of $37,600. During the current year, the company wrote off $43,400 in accounts payable and collected $2,300 of previously written off accounts. As of year-end, the company had the following aged list of receivables.

Days outstanding	Balance ($) outstanding	Estimated % uncollectible
0 60 days	$345,000	6%
Over 60 days	46,000	25%
Total	$391,000

Calculate the following and choose the correct responses.

Part A: Unadjusted balance of Allowance for Doubtful Accounts, end of current year Answer

Part B: Estimated Uncollectible Accounts, current year Answer

Part C: Bad Debt Expense for current year Answer

Part D: Net Accounts Receivable (net realizable value), year-end Answer