For 2016, B Corp. estimates bad debt expense at 1% of credit sales. The company reported accounts receivable and an allowance for uncollectible accounts of $86,500 and $2,100, respectively, at December 31,2015. During 2016, Bs credit sales and collections were $404,000 and $408,000, respectively, and $2,340 in accounts receivable were written off.

A. Bs accounts receivable before subtracting the allowance for bad debts at December 31, 2016 are:

B. Bs Allowance for bad debts at December 31, 2016 are:

C. Bs Bad debt expense for 2016 is: