Information related to Oriole Company for 2020 is summarized below.

Total credit sales		$2,490,000
Accounts receivable at December 31		851,000
Bad debts written off		33,000

(a)		What amount of bad debt expense will Oriole Company report if it uses the direct write-off method of accounting for bad debts? $enter a dollar amount
(b)		Assume that Oriole Company estimates its bad debt expense based on 6% of accounts receivable. What amount of bad debt expense will Oriole record if it has an Allowance for Doubtful Accounts credit balance of $4,100? $enter a dollar amount
(c)		Assume that Oriole Company estimates its bad debt expense based on 6% of accounts receivable. What amount of bad debt expense will Oriole record if it has an Allowance for Doubtful Accounts debit balance of $4,100? $enter a dollar amount