Information related to accounts receivable is given:

Mobile Technology Ltd$.$ reported an unadjusted balance of accounts receivable of $$1,385,000$ at $31$ December $20$X$3,$ along with a credit balance in the allowance for doubtful accounts of $$85,100$ and an allowance for sales discounts of $$8,000.$ At year$-$end, the company determined that an allowance of $$21,500$ for sales discounts was needed. It also decided that $$57,400$ of accounts receivable were uncollectible and should be written off. Of the remaining receivables, it was determined that $35\%$ were current, and of the remaining net current balance, an allowance for doubtful accounts of $4\%$ of the net balance was needed. The remaining $65\%$ of outstanding accounts receivable were past due and an allowance for doubtful accounts of $10\%$ of the outstanding balance was needed.

Required:

For each case above, show how net accounts receivable would be reported on the statement of financial position, and calculate bad debt expense for the year. $($Round your answers to the nearest whole dollar.$)$