Pool Corporation, Inc., is the worlds largest wholesale distributor of swimming pool supplies and equipment. Pool Corp. reported the following information related to bad debt estimates and write-offs for a recent year.

Allowance for doubtful accounts:
Balance at beginning of year	$	8,802
Bad debt expense		3,978
Write-offs		(5,010	)
Balance at end of year	$	7,770

Required:

1. Prepare journal entries for the bad debt expense adjustment and total write-offs of bad debts for the current year. 2. Pool Corp. reduces net sales by the amount of sales returns and allowances, cash discounts, and credit card fees. Bad debt expense is recorded as part of selling and administrative expense. Assume that gross sales revenue for the month was $145,756, bad debt expense was $316, sales discounts were $1,644, sales returns were $1,196, and credit card fees were $2,529. What amount would Pool Corp. report for net sales for the month?