Information related to Blue Company for 2020 is summarized below.

Total credit sales		$2,442,000
Accounts receivable at December 31		879,000
Bad debts written off		32,900

(a)		What amount of bad debt expense will Blue Company report if it uses the direct write-off method of accounting for bad debts? $enter a dollar amount
(b)		Assume that Blue Company estimates its bad debt expense based on 6% of accounts receivable. What amount of bad debt expense will Blue record if it has an Allowance for Doubtful Accounts credit balance of $3,800? $enter a dollar amount
(c)		Assume that Blue Company estimates its bad debt expense based on 6% of accounts receivable. What amount of bad debt expense will Blue record if it has an Allowance for Doubtful Accounts debit balance of $3,800? $enter a dollar amount