At December 31 of the current year (prior to adjusting the relevant account balances for this period's bad debt expense), Roberts Company had a balance of $364,000 in its Accounts Receivable account and a balance of $3,000 in the Allowance for Doubtful Accounts. The company has aged its accounts as follows: In the past, the company has experienced losses as follows: 1% of current balances, 5% of balances 060 days past due, 15% of balances 61180 days past due, and 30% of balances over 180 days past due. The company bases its bad debt expense on the aging analysis. Required Determine bad debt expense for the year along with the year end balances of Accounts Receivable and the Allowance for Doubtful Accounts. Provide your answers in the table below