Information related to accounts receivable is given:

Mobile Technology Ltd. reported an unadjusting balance of accounts receivable of $1,385,00 at 31 December 20X3, 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 decides 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.

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 answer to the nearest whole dollar.)