Information related to Mingenback Company for 2017 is summarized below.

Total credit sales $2,558,000

Accounts receivable at December 31 845,000

Bad debts written off 34,300

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 $3,500?

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 $2,400?

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 $2,400?