Problem 8-2A Information related to Mingenback Company for 2017 is summarized below.

Total credit sales $2,571,000

Accounts receivable at December 31 830,000

Bad debts written off 32,300

(a) What amount of bad debt expense will Mingenback Company report if it uses the direct write-off method of accounting for bad debts?

$ _____

(b) Assume that Mingenback Company estimates its bad debt expense to be 3% of credit sales. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $4,300?

$ _____

(c) Assume that Mingenback Company estimates its bad debt expense based on 6% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts credit balance of $3,100?

$ _____

(d) Assume that Mingenback Company estimates its bad debt expense based on 6% of accounts receivable. What amount of bad debt expense will Mingenback record if it has an Allowance for Doubtful Accounts debit balance of $3,100?

$_____