Brown Cow Dairy uses the aging approach to estimate Bad Debt Expense. The balance of each account receivable is aged on the basis of three time periods as follows: (1) 1-30 days old, $11,900; (2) 31-90 days old, $4,900; and (3) more than 90 days old, $2,900. Experience has shown that for each age group, the average loss rate on the amount of the receivable due to uncollectibility is (1) 4 percent, (2) 12 percent, and (3) 15 percent, respectively. At December 31 (end of the current year), the Allowance for Doubtful Accounts balance was $790 (credit) before the end-of-period adjusting entry is made. Required: 1. What amount of Bad Debt Expense should be recorded on December 31? Amount of Bad Debt Expense 2. If the unadjusted balance in the Allowance for Doubtful Accounts was a $590 debit balance, what amount of Bad Debt Expense should be recorded on December 31? Amount of Bad Debt Expense