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) 130 days old, $12,300; (2) 3190 days old, $5,300; and (3) more than 90 days old, $3,300. Experience has shown that for each age group, the average loss rate on the amount of the receivable due to uncollectibility is (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.

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

2) 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?