On january $1$st$,20$xx$,$ a company had a $$100,000$ balance in accounts recievable and a $$15,000$ balance in the allowance for doubbtful account.during the year ended decmber $31,2000,$ the company: $(1)$ sold $$600,000$ of merchandise on account; $(2)$ collected $$200,000$ cash from accounts receivbale; $(3)$ wrote$-$off accoutns receivbale balances from two customers totaling $$10,000$; and $(4)$ recorded bad debt expense and increased the allowance for douvtful accounts in the amount needed to have a $$20,000$ balnce in the allowance for doubtful accounts as of december $31,20$XX

the balance in the accounts receivbale as of december $31,20$xx before reduction for the allowance for doubtful accounts; and rhe amount of bad debt expense recorded in its income statemnt for the year ended decmebr $31,20$xx are?