Casilda Company 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) not yet due, $51,500, (2) up to 180 days past due, $14,200, and (3) more than 180 days past due, $4,100. Experience has shown that for each age group, the average loss rate on the amount of the receivables at year-end due to uncollectability is (1) 2 percent, (2) 11 percent, and (3) 31 percent, respectively. At December 31, 2013 (end of the current year), the Allowance for Doubtful Accounts balance is $500 (credit) before the end-of-period adjusting entry is made.what is bad debt expense?what is the allowance for dobtful accounts?