Johnson Company uses the allowance method to account for uncollectible accounts receivable. Bad debt expense is established as a percentage of credit sales. For 2013, net credit sales totaled $6,000,000, and the estimated bad debt percentage is 1.50%. The allowance for uncollectible accounts had a credit balance of $57,000 at the beginning of 2013 and $47,500, after adjusting entries, at the end of 2013.

Required

What is bad debt expense for 2013?

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Determine the amount of accounts receivable written off during 2013

	If the company uses the direct write-off method, what would bad debt expense be for 2013?