the expense for bad debts is estimated at the end of the year as one-half of one percent ( 0.0050).

Remember net sales : sales -( sales returns + sales discounts)

My credit sales are : 45909

Accounts receivable balance: 43932

Allowance for doubtful accounts balance: ( 1149.19)

bad debt expense balance is : 0

Please I'd like to know how to calculate the bad debt expense at the end of the year for the warren case. It will be highly appreciated. Thank you