On January 1, Outdoors All Day Corp. ("OADC") has a beginning balance of accounts receivable of 100,000 and allowance for doubtful accounts of 3,000. During the first quarter, OADC had the following activities: Cash sales of 50,000 Credit sales of 30,000 Cash collections from prior credit sales of 40,000 A write-off of 2,000 Assume no adjusting entries are required for this quarter. What is the gross accounts receivable balance on March 31? What is the net book value of accounts receivable reported on OADC's March 31 financial statements? By what amount do net assets change from the write-off? The next quarter, on June 30, OADC has the following accounts receivable balances receivable age 1-30 days 31-90 days 91+ days amount 80,000 30,000 7,000 117,000 % uncollectible 2% 5% 40% What is the total estimated uncollectible amount for the period? OADC's current unadjusted balance for allowance for doubtful accounts is 4,400. If a journal entry is required, what amount should replace the XXX? If no journal entry is required, simply write 0 for the number. Bad debt expense XXX Allowance for doubtful accounts XXX