narks) Pessimist Inc. reported credit sales of $ 400.000 and 54.800,000 for the years ended December 2020 and 2021. respectively. Inform trade accounts receivable for the company is presented Days outstanding Current 31-60 Balance in accounts receivable December 31, 2020 $397.000 5156,000 47.000 17 000 Balance in accounts receivable December 31, 2021 392.000 141.000 33.000 26.000 % of accounts receivable estimated to be uncollectible 0.8% 5 The balance of the allowance for doubtful accounts as of January 1.2020 was $15,000. In addition, you learn that the company wrote off specific accounts of $18,500 in 2020, and the bad debts expense was $13,000 in 2021. Required: a. Determine the bad debts expense for 2020. b. Prepare the journal entry to record the bad debts expense for 2020. c. Determine the amount of receivables written off during 2021