Information related to Mingenback Company for 2015 is summarized below.

Total credit sales	$2,408,000
Accounts receivable at December 31	$905,000
Bad debts written off	$32.500

A) What amount of bad debt expense will Mingenback Company report if it uses the direct write-off method of accounting for bad debts? $

B) Assume that Mingenback Company estimates its bad debt expense to be 3% of credit sales. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $4,100? $

C) Assume that Mingenback Company estimates its bad debt expense based on 6% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $3,000? $

D) Assume that Mingenback Company estimates its bad debt expense based on 6% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts debit balance of $3,000? $