Sold $1,352,000 of merchandise (that had cost $982,100) on credit, terms n/30

Wrote off $20,800 of uncollectible accounts receivable.

Received $671,700 cash in payment of accounts receivable.

In adjusting the accounts on December 31, the company estimated that 2.90% of accounts receivable will be uncollectible.

What is the bad debts expense and allowance for doubtful accounts for credit and debit?

(The company uses the perpetual inventory system and it applies the allowance method for its accounts receivable.)