Information related to accounts receivable is given:

Mobile Technology Ltd$.$ reported an unadjusted balance of accounts receivable of $$1,290,000$ at $31$ December $203,$ along with a

credit balance in the allowance for doubtful accounts of $$83,200$ and an allowance for sales discounts of $$6,100.$ At year$-$end, the

company determined that an allowance of $$12,000$ for sales discounts was needed. It also decided that $$53,600$ of accounts

receivable were uncollectible and should be written off. Of the remaining receivables, it was determined that $45\%$ were current, and of

the remaining net current balance, an allowance for doubtful accounts of $2\%$ of the net balance was needed. The remaining $55\%$ 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.$)$