Number of Days Past Due 31-60 61-90 Total 1-30 Over 90 Not Yet Due $102,500 $254,500 $48,100 $29,800 $38,000 $36,100 Customer Accounts receivable Estimated percentage uncollectible Total estimated bad debts 3% 7% 12% 22% 58% $ 39,316 $3,075 $3,367 $3,576 $ 8,360 $20,938 At December 31, 2021, the unadjusted balance in Allowance for Doubtful Accounts is $8,400. (a) Indicate the amount of bad debt expense for the year ending December 31, 2021, and the cash realizable value of Accounts Receivable. Bad Debt Expense $ $ Cash realizable value of Accounts Receivable