Company
For year ended Dec 31, 2005
Net sales: 40,000
Bad debt expense: 1,200

As of Dec 31
Gross Accounts Receivable 3,300
Allow for Doubtful Accounts: 100


For year ended Dec 31, 2006
Net sales: 50,000
Bad debt expense: 600

As of Dec 31
Gross Accounts Receivable 9,900
Allow for Doubtful Accounts: 95

On the basis of the information provided, the Accounts Receivable written off in 2006 were ______

(please show me how you did the calculations)