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-otfs 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 1.5% 1-30 days past due. 75,000 496 8,000 1546 31-60 days past due. 61-90 days past due 2,000 25% 5.000 50% Over 90 days past due Total Accounts Receivable $340,000 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 $13.750 $10.950 $12,350