On January 1, 20x1, Phoenix Company had a beginning balance of $40,000 in the allowance for doubtful accounts. During 20x1, the company wrote off accounts totaling $13,200 and collected $2,100 from an account previously written off. At December 31, 20x1, Phoenix reported their ending Accounts Receivable balance at $1,116,000 and estimate that 4% of the receivables will prove to be uncollectible. Determine the following What is bad debt expense for the year? [Choose] What is the ending balance in the Allowance [Choose] account?