The Excellus Company uses the allowance method to account for bad debts. At the beginning of 2022 , the allowance account had a credit balance of $54,000. Credit sales for 2022 totaled $1,800,000 and the year-end accounts receivable balance was $450,000. During this year, $48,600 in receivables were determined to be uncollectible. Excellus anticipates that 3% of all credit sales will ultimately become uncollectible. The fiscal year ends on December 31. 1. What is the bad debt expense that Excellus should report in its 2022 income statement? 2. What is the December 31,2022 Allowance for Uncollectible Accounts balance? 3. What is the net accounts receivable value Excellus should report in its 2022 balance sheet