At December $31,2022,$ the records of Kingbird, Inc. contained the following amounts before adjustment.

Accounts Receivable

$$216,000$

$1,800$

Allowance for Doubtful Accounts $,1,800$

$($a$)$ What amount of bad debt expense will Kingbird, Inc. report if its aging schedule indicates that $$12,240$ of accounts receivable

will be uncollectible.

Bad debt expense $

$($b$)$ During the next month, January $2023,$ a $$2,520$ account receivable is written off as uncollectible. What amount of bad debt

expense will Kingbird, Inc. report in January $2023?$

Bad debt expense $

$($c$)$ Repeat part $($b$),$ assuming that Kingbird, Inc. uses the direct write$-$off method instead of the allowance method in accounting

for uncollectible accounts receivable.

Bad debt expense $