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Estimating Uncollectible Accounts and Reporting Accounts Receivable LaFond Company analyzes its accounts receivable at December 31, and arrives at the age categories below along with the percentages that are estimated as uncollectible. The balance of the allowance for uncollectible accounts is $450 on December 31 , before any adjustments. (a) What amount of bad debts expense will LaFond report in its income statement for the year? $ (b) Use the financial statement effects template to record LaFond's bad debts expense for the year. Use negative signs with your answers, when appropriate. (c) What is the balance of accounts receivable on it December 31 balance sheet