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Freeman Corporation estimates uncollectible accounts using a percentage of outstanding accounts receivable. After the year-end adjustment for bad debt expense was made, the company's records reflected the following information: $ 1,600 300 1,700 Accounts written off Collection on accounts previously written off Allowance for uncollectible accounts at January 1 Accounts receivable at December 31 Credit sales Bad debt percentage 100,000 900,000 1.5% The bad debt expense for the year was $1,400 $1,100 $1,500 13,500 On June 11, Nathan, Inc. accepted a $8,000, 7%, 60-day note from a customer. On June 26, the company discounted the note at the bank at 10%. The proceeds amounted to $7,992.16 $8,000.00 $8,093.33 $8,101.17