Concord Corporation had a 1/1/21 balance in the Allowance for Uncollectible Accounts of $18,100. The balance in Accounts Receivable was $940,000 at 12/31/21. Concord estimates that 5% of Accounts Receivable will prove to be uncollectible. What will be the balance in the Allowance for Uncollectible Accounts as of 12/31/21 ? (do not use dollar signs, commas, or decimals in your answer) A. What is the amounit of Bad Debt Expense recorded for 2021? (do not use dollar signs, commas, or decimals in your answer)