Information on Carla Vista Company for 2021 follows: Total credit sales Accounts receivable at December 31 Uncollectible accounts written off Amount collected on accounts previously written off (after write off but before year end) $970,000 38,800 14,300 3,600 Assume that Carla Vista Company decides to estimate its uncollectible accounts using the allowance method and an aging schedule. Uncollectible accounts are estimated to be $26,000. What amount of bad debt expense will Carla Vista Company record if Allowance for Doubtful Accounts had an opening balance of $15,700 on January 1, 2021? Bad debt expense $ Assume the same facts as in part (a) except that the Allowance for Doubtful Accounts had a $8,000 balance on January 1, 2021. What amount of bad debt expense will Carla Vista record on December 31, 2021? Bad debt expense $