CanAm Limited is looking at their Accounts Receivable at Year End. They determine that they must write off two accounts. The first account is for Smith for $900 and one for Jones for 1,100. The balance before the write-offs in the Allowance for Doubtful Accounts is $600 credit. After they do the write-offs, the following are the aged balances and collection percentages for CanAm Limited on December 31, 2018, before the current year's provision for uncollectible accounts. Estimated Percentage Uncollectible Current Accounts $250.000 1-30 days past due ... 75,000 4% 31-60 days past due 61-90 days past due 2.000 25% Over 90 days past due 5.000 Total Accounts Receivable $340,000 1.5% 8,000 15% 50% Calculate the balance in the Allowance for Doubtful Accounts account after the write-offs and calculate the required balance at December 31, 2018, and what is the amount to recognize bad debts expense from the aging data. 512.350 59.550 $10.950 $15.750