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3. A company uses the percent of sales method to determine its bad debts expense. At the end of the current year, the company's unadjusted trial balance reported the following selected amounts: All sales are made on credit. Based on past experience, the company estimates that 0.4% of net sales are uncollectible. What amount is 1. Bad Debts Expense 2. Ending balance of Allowance for Uncollectible Accounts