If the company decided to use 3.5% of sales as uncollectible instead of an aging schedule, and sales totaled $1,232,139, provide the entry to record bad debt expense, including a new t-account for the allowance. Assume the same information from #13 for beginning balance, write-off, and collection of write-off. If the beginning balance in Allowance for Doubtful Accounts is $10,574 and $7,813 was written off during the year (assume $1,313 of this amount was later collected this year), what is the amount of the bad debt expense? Provide a t-account for the allowance account as well as the applicable journal entries to record the write-off, subsequent collection of a portion of the write off, and the bad debt expense.