LuuDDS Jasper Enterprises began the year with $17,000 in their allowance for doubtful accounts account. Each quarter Jasper records bad debts at % of Sales. At the end of the year Jasper's auditor adjusts the bad debt expense and allowance assuming that 2% of accounts receivable will prove uncollectible Quarter Sales at end of quarter Jan, Feb, and March 685,400 April, May, and June 1,542,000 July, August, and September 3,248,000 Oct, Nov, and Dec 4,800,000 Accounts Receivable at December 31" totaled 1,058,000 Accounts Written off during quarter 2,300 6,500 5,900 7,200 Record the Bad Debt Expense for the second quarter. (3) Record the accounts written off for the second quarter. (2) What is the Balance in the Allowance account at December 31" before the year end adjustment (3) What amount should be recorded as Bad Debt expense for the entire year (2)