Explanation??

ACCOUNTS RECEIVABLE On November 1, 2019, Iginla Company showed the following account balances: Credit Account Accounts receivable Allowance for doubtful accounts Debit $35,000 $2,000 During the next fiscal year, the following events occurred: a.) b.) c.) Write-offs of uncollectible accounts totaled $3,500. One of the accounts written off above was collected: $700. On October 31, 2020 (the company's fiscal year end), using the aging-of-receivables method, the allowance for doubtful accounts was estimated to be $2,300. Required: a.) What is the bad debt expense for the year?_$4,700_ b.) What is the ending AFDA for the year?_$2,300