At the beginning of May, Canarie Limited, which records adjusting entries at the end of each month, had an Accounts Receivable amount of $29,900 and an Allowance for Doubtful Accounts balance of $5,500. During May, the company had credit sales of $39,200 and collected $34,400 from customers. It also wrote off a certain amount of uncollectible receivables during the month and recorded a certain amount of bad debts expense at the end of the month. No accounts that were written off during the month were subsequently recovered. At the end of May, after all journal entries had been recorded and posted, the balance in Accounts Receivable was $31,400 while Allowance for Doubtful Accounts had a balance of $5,000

Prepare T accounts for Accounts Receivable and Allowance for Doubtful Accounts. Post the above transactions and determine the missing amounts for the write off of uncollectible receivables and bad debts expense.