At December 31, 2019, Bedford Company had a balance of $248,100 in its Accounts Receivable account and a credit balance of $900 in its Allowance for Doubtful Accounts account. Bedford analyzed and aged its accounts receivable based on the following estimated uncollectible amounts:

Age of Accounts	Receivables Balance	Estimated % Uncollectible
Current	$ 130,500	0.6%
31 to 60 day	66,300	2.0%
61 to 90 days	26,700	5.5%
Over 91 days	24,600	21.0%
Total	$248,100

The company bases its provision for credit losses on the aging analysis.

Required:

1. What amount of bad debt expense will Bedford report in its 2019 income statement? (Round to nearest whole dollar amount.)
2. How would Accounts Receivable and the Allowance for Doubtful Accounts appear in its December 31, 2019, balance sheet?