Hawthorne buys inventory and sells merchandise to customers. Cost is 60% of the selling price. Hawthorne uses a gross method to account for discount it offers on early payments of accounts receivables. The terms for all ARs are 2/10, n/30. In 2021, the beginning inventory for Hawthorne was $10,000. Hawthorne's transactions during 2021-2022 are as follows: 11/1/2021 Sold Customer A on account merchandise for $6,000 11/5/2021 Customer A paid AR balance of $2,000 11/20/2021 Customer A paid AR balance of $1,000 12/15/2021 Customer A returned merchandise of $200 Established allowance of return. Industry experience indicates that 10% 12/31/2021 of all sales will be returned: Established allowance for uncollectible accounts for 30% of the 12/31/2021 remaining AR balance Customer A went bankrupt and AR for Customer A become 8/31/2022 uncollectible 12/31/2022 Adjusted allowance for uncollectible accounts At what amount Hawthorn recognizes bad debt expenses at the end of 2021 and 2022