Information related to Sheffield Company for 2019 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 Sheffield Company report if it uses the direct write-off method of accounting for bad debts? 33800 (b) Assume that Sheffield Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Sheffield record if it has an Allowa Accounts credit balance of $3,3007 127250 (c) Assume that Sheffield Company estimates its bad debt expense based on 5% of accounts receivable. What amount of bad debt expense will Sheffield record if it has an Allow Accounts debit balance of $3,3007 39650