Requirement $3.$ What amount of Bad Debts Expense would Orchard report on its September income statement under each of the two methods? Which amount better matches expens with revenue? Give your reason.

Enter the amount of bad debt expense Orchard would report on its September $30,2024$ income statement under each of the two methods.

$\backslash$table$[[$Income Statement $($Partial$),,$Allowance Method,Direct Write$-$Off Method,$],[$Bad Debts Expense,$$,20,800,$$$,3,000]]$

Bad Debts Expense under the better matches expense with revenue because the expense is recorded