Hogan Industries uses an estimate of 6% of outstanding receivables for the purposes of providing for uncollectible accounts. The following information pertains to the allowance for doubtful accounts for 2011:

Beginning balance, Jan. 1/11$20,000

Total debits during the year8,000

Ending balance, after providing for uncollectible accounts $22,000

Required:(Use T account to assist with answers)

a)Calculate the bad debt expense for 2011

b)Calculate the accounts receivable balance on Dec. 31/10

c)Calculate the total amount of accounts receivable written off in 2011

d)Calculate the accounts receivable balance on Dec. 31/11