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Castle Company provides estimates for its uncollectible accounts. The allowance for uncollectible accounts had a credit balance of $17,580 at the beginning of 2018 and

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Castle Company provides estimates for its uncollectible accounts. The allowance for uncollectible accounts had a credit balance of $17,580 at the beginning of 2018 and a $23,010 credit balance at the end of 2018 (after adjusting entries). If the direct write-off method had been used to account for uncollectible accounts (bad debt expense equals actual write- offs), the income statement for 2018 would have included bad debt expense of $17,700 and revenue of $2,800 from the collection of previously written off bad debts Required Determine bad debt expense for 2018 according to the allowance method. Bad debt expense for the ear 2018

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