Information about Calbee Company is provided below:

Ending Accounts Receivable: $$100,000$

Total Credit Sales: $$250,000$

Beginning Allowance for Doubtful Accounts: $$15,000($Credit$)$

Total Write$-$offs: $$5,000$

Q$1$ :Calbee uses the percent of credit sales method. It estimates that $3\%$ of credit sales will ultimately be uncollectible. What is the amount of Bad Debt Expense?

Q$2$: Calbee uses the percent of credit sales method. It estimates that $3\%$ of credit sales will ultimately be uncollectable. What is the ending balance in the Allowance for Doubtful Accounts?