Ervin Company uses the allowance method to account for uncollectible accounts receivable. The allowance account is adjusted based on bad debt expense as a percentage of credit sales. For $2024,$ net credit sales totaled $$4,500,000,$ and the estimated bad debt percentage is $1\mathrm{.}5\%.$ No previously written$-$off accounts receivable were reinstated during $2024.$ The allowance for uncollectible accounts had a credit balance of $$42,000$ at the beginning of $2024$ and $$40,000,$ after adjusting entries, at the end of $2024.$

Required:

What is bad debt expense for $2024$ as a percent of net credit sales?

Assume Ervin makes no other adjustment of bad debt expense during $2024.$ Determine the amount of accounts receivable written off during $2024.$

If the company uses the direct write$-$off method, what would bad debt expense be for $2024?$

$\backslash$table$[[1.$ Bad debt expense as a percent of net credit sales,$$,67,500],[2.$ Accounts receivable written off,$$,(2,000)$