Maple Co. provides for bad debts expense at the rate of 2.89% of credit sales for the period. On Jan 1, 20X1, the Allowance for Bad Debts was $9,000. There were $16,000 of accounts written off during the year. Credit sales for the year were $810,000. What is this year's bad debt expense? Maple Co. provides for bad debts expense at the rate of 1.70% of credit sales for the period. On Jan 1, 20X1, the Allowance for Bad Debts was $17,000. There were $16,000 of accounts written off during the year. Credit sales for the year were $740,000. What is the balance in the Allowance for Bad Debts account?