On January 1, 20x1, Phoenix Company had a beginning balance of $30,000 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 $1,316,000 and estimate that 3% of the receivables will prove to be uncollectible.

Question 1: What is bad debt expense for the year?

Question 2: What is the ending balance in the Allowance account?