E9-3 On February 28, Big White Ski Equipment had a $25,500 debit balance in Accounts Receivable. During March, the company had sales of $65,500, which included $60,000 in credit sales. March collections were $53,000, and write-offs of uncollectible receivables totalled $1,250. Other data include:

a.February 28 credit balance in Allowance for Doubtful Accounts is $1,300.

b.Bad debt expense is estimated as 3 percent of credit sales.