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: $(1)1$ to $30$ days old, $$12,300$; $(2)31$ to $90$ days old, $$5,300$; and $(3)$ more than $90$ days old, $$3,300.$ For each age group, the average loss rate on the amount of the receivable due to uncollectibility is estimated to be $(1)5$ percent, $(2)10$ percent, and $(3)20$ percent, respectively. At December $31($end of the current year$),$ the Allowance for Doubtful Accounts balance was $$830($credit$)$ before the end$-$of$-$period adjusting entry is made.

Required:

Prepare a schedule to estimate an appropriate year$-$end balance for the Allowance for Doubtful Accounts.

What amount of Bad Debt Expense should be recorded on December $31?$

If the unadjusted balance in the Allowance for Doubtful Accounts was a $$630$ debit balance, what amount of Bad Debt Expense should be recorded on December $31?$