Johnson Company calculates its allowance for uncollectible accounts as 10% of its ending balance in gross accounts recelvable. The allowance for uncollectible accounts had a credit balance of $12,000 at the beginning of 2021 . No previously written-off accounts receivable were reinstated during 2021. At 12/31/2021, gross accounts receivable totaled $200,000, and prior to recording the adjusting entry to recognize bad debts expense for 2021 , the allowance for uncollectible accounts had a debit balance of 22,000 . Required: 1. What was the balance in gross accounts receivable as of 12/31/2020 ? 2. What joumal entry should Johnson record to recognize bad debt expense for 2021 ? 3. Assume Johnson made no other adjustment of the allowance for uncollectible accounts during 2021 . Determine the amount of accounts receivable written off during 2021 4. If Johnson instead used the direct write-off method, what would bad debt expense be for 2021 ? What was the balance in gross accounts receivable as of 12/31/2020