Dortmund Stockyard reports $587,895 in credit sales for 2018 and $514,776 in 2019. It has a $479,875 accounts receivable balance at the end of 2018, and $433,149 at the end of 2019. Dortmund uses the balance sheet method to record bad debt estimation at 6% during 2018. To manage earnings more favorably, Dortmund changes bad debt estimation to the income statement method at 6% during 2019. Determine the bad debt estimation for 2018. Round to the nearest whole dollar, no decimal places. Dortmund Stockyard reports $528,891 in credit sales for 2018 and $579,370 in 2019. It has a $475,999 accounts receivable balance at the end of 2018, and $474,523 at the end of 2019. Dortmund uses the balance sheet method to record bad debt estimation at 10% during 2018. To manage earnings more favorably, Dortmund changes bad debt estimation to the income statement method at 8% during 2019. Determine the bad debt estimation for 2019. Round to the nearest whole dollar, no decimal places