Bad Dept Expenses/ Please help answer in detail

Here is information related to Kettle Moraine Company for 2007.

Total credit sales $1,500,000

Accounts receivable at December 31 440,000

Bad debts written off 31,000

Instructions

(a) What amount of bad debts expense will Kettle Moraine Company report if it uses the

direct write-off method of accounting for bad debts?

(b) Assume that Kettle Moraine Company decides to estimate its bad debts expense based on 3% of accounts receivable. What amount of bad debts expense will the company record if Allowance for Doubtful Accounts has a credit balance of $3,000?

(c) Assume the same facts as in part (b), except that there is a $1,000 debit balance in

Allowance for Doubtful Accounts. What amount of bad debts expense will Kettle Moraine record?