An analysis of Simmons Companys $830,000 balance in Accounts Receivable at December 31, 20XX, indicates $15,500 of uncollectible receivables. Before adjustment the balance in Allowance for Doubtful Accounts has a credit balance of $1,200. The Bad Debt Expense to be recorded in 20XX is , and the balance in the Allowance for Doubtful Accounts account at December 31, 20XX after adjustments is .