Pharoah Company has accounts receivable of $112,572 at March 31, 2022. At March 31, 2022, there is a $2,478 balance in Allowance for Doubtful Accounts prior to adjustment. The company uses the percentage-of-receivables basis for estimating uncollectible accounts. The companys estimates of bad debts are as shown below.

		Balance, March 31				Estimated Percentage
Age of Accounts		2022		2021		Uncollectible
Current		$76,700		$88,500		2	%
130 days past due		15,260		9,440		5
3190 days past due		11,880		2,832		30
Over 90 days past due		8,732		1,298		50
		$112,572		$102,070

1-Determine the total estimated uncollectibles.

The total estimated uncollectible

$enter the total estimated uncollectible in dollars

2-Indicate the amount to record as bad debt expense on March 31, 2022.

Bad Debt Expense

$enter bad debt expense in dollars .