Information on Cullumber Company for 2021 follows: Total credit sales $820,000 Accounts receivable at December 31 32,800 Uncollectible accounts written off 12,800 Amount collected on accounts previously written off (after write off but before year 2,500 end) Assume that Cullumber Company decides to estimate its uncollectible accounts using the allowance method and an aging schedule. Uncollectible accounts are estimated to be $28,000. What amount of bad debt expense will Cullumber Company record if Allowance for Doubtful Accounts had an opening balance of $14,400 on January 1, 2021? Bad debt expense $ 23,900 Assume that Cullumber Company decides to estimate its uncollectible accounts using the allowance method and estimates its bad debt expense at 2.10% of credit sales. What amount of bad debt expense will Cullumber Company record if Allowance for Doubtful Accounts had an opening balance of $14,400 on January 1, 2021? Bad debt expense $ Assume the same facts as in part (a) except that the Allowance for Doubtful Accounts had a $8,400 balance on January 1, 2021. What amount of bad debt expense will Cullumber record on December 31, 2021? Bad debt expense $ 41,200