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 $5,400,000, and the estimated bad debt percentage is 1.50%. The allowance for uncollectible accounts had a credit balance of $51,000 at the beginning of 2013 and $44,500, after adjusting entries, at the end of 2013.

1) Determine the amount of accounts receivable written off during 2013?

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