I have posted two exercises and the answer I received for both exercises were wrong. Can somebody please help me to figure out the correct answers?

1. The following information relates to a company's accounts receivable: account receivable balance at the beginning of year, $40,000; allowance for uncollectible accounts at the beginning of year, $29,000(credit balance); credit sales during the year, 1,450,000; accounts receivable written off during the year, 20,000; cash collection from customers $1,350,000. assuming the company estimates that future bad debts will equal 12%of the year end balance in accounts receivable. Calculate the year end balance in the allowance for uncollectible accounts. Also, calculate bad debt expense for the year.

Thank you for your help