please answer both

Credit sales were $100,000 for the year, ending Accounts receivable was $25,000. The company estimates bad debt based on 5% of credit sales. What is the amount of bad debt expense to be booked? $1,250 O $5,000 O Not enough info Question 5 2 pts A company uses the Direct Write Off method (not the allowance method) for reporting it's Accounts Receivable. It a customer has gone into bankruptcy and will not be paying a $2000 amount owed to the Company; what is the BDE for the accounting period? O $2,000 Not enough info to