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3. XYZ has the following information: December 31, 2015 balance of Accounts receivable: $300,000 December 31, 2015 balance in Allowance for doubtful accounts: $22,000. Credit sales for first quarter of 2016 (ending March 31, 2016): $450,000. Cash collections from customers (from prior credit sales transactions) of $280,000. Assuming XYZ uses the percentage of sales method (with a 2% rate), show the journal entry for bad debt expense for the quarter ended March 31.