Reporting Uncollectible Accounts and Accounts Receivable $($FSET$)$Analyzing Accounts Receivable Changes

LaFond Company analyzes its accounts receivable at December $31$ and arrives at the aged categories below along with the percentages that are estimated as uncollectible.

a$.$ What amount of bad debts expense will LaFond report for the year? $

b$.$ What is the balance of accounts receivable that it reports on its December $31$ balance sheet? $

c$.$ Report $(1)$ the write$-$off of accounts receivable as uncollectible and $(2)$ bad debt expense calculated in part a using the financial statement effects template.

Note: Use negative signs with your answers, when appropriate.