The account balances of Oriole Company at December 31, 2024, the end of the current year, show Accounts Receivable $190,800: Allowance for Doubtful Accounts $2,300 (credit); Sales $1,492,200; Sales Returns and Allowances $40,000; and Sales Discounts $21,200.

Assume instead that the Allowance for Doubtful Accounts had a debit balance of $2.800 at December 31,2024 . What is bad debt expense for 2024, and what is the carrying amount of the accounts receivable at December 31, 2024?

Bad debt expense $

Carrying amount $