Here is some info for the Dallas Starbucks before the year-end bad debt adjustment is recorded

Cash sales, $150,000

Credit sales, $450,000

Selling and administrative expenses, $110,000

Sales returns and allowances, $30,000

Gross profit, $290,000

Accounts receivable, $110,000

Sales discounts, $14,000

Allowance for doubtful accounts credit balance,

$1,200 SCS estimates bad debt expense of 1.5% of credit sales, based on historical experience.

a) Provide the Net Sales calculation; show your detailed work

b) Provide the journal entry SCS will record to recognize bad debt expense on Dec 31st

c) What is the balance in the allowance for doubtful accounts after bad debt expense is recorded?