Johnson Company calculates its allowance for uncollectible accounts as $10\%$ of its ending balance in gross accounts receivable. The

allowance for uncollectible accounts had a credit balance of $$28,000$ at the beginning of $2024.$ No previously written$-$off accounts

receivable were reinstated during $2024.$ At $\frac{12}{31}\frac{?}{2024},$ gross accounts receivable totaled $$466,700,$ and prior to recording the

adjusting entry to recognize bad debts expense for $2024,$ the allowance for uncollectible accounts had a debit balance of $51,300.$

Required:

What was the balance in gross accounts receivable as of $\frac{12}{31}\frac{?}{2023}?$

What journal entry should Johnson record to recognize bad debt expense for $2024?$

Assume Johnson made no other adjustment of the allowance for uncollectible accounts during $2024.$ Determine the amount of

accounts receivable written off during $2024.$

If Johnson instead used the direct write$-$off method, what would bad debt expense be for $2024?$