Information related to Mingenback Company for 2017 is summarized below.

Total credit sales $2,545,000 Accounts receivable at December 31 859,000 Bad debts written off 33,800

(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 $4,500?

$ (c) Assume that Mingenback Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $3,300?

$ (d) Assume that Mingenback Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts debit balance of $3,300?