Information related to accounts receivable is given: Mobile Technology Ltd. reported an unadjusted balance of accounts receivable of $1,250,000 at 31 December 20X3, along with a credit balance in the allowance for doubtful accounts of $84,400 and an allowance for sales discounts of $7,300. At year-end, the company determined that an allowance of $18,000 for sales discounts was needed. It also decided that $56,000 of accounts receivable were uncollectible and should be written off. Of the remaining receivables, it was determined that 50% were current, and of the remaining net current balance, an allowance for doubtful accounts of 2% of the net balance was needed. The remaining 50% of outstanding accounts receivable were past due and an allowance for doubtful accounts of 10% of the outstanding balance was needed. Accounts receivable-?

Less: Allowance for doubtful accounts-?

Less: Allowance for sales discount-?

Net accounts receivable-?

Bad debt expense-?