The following information relates to a company$$s accounts receivable: gross accounts receivable balance at the beginning of the year, $$300,000$; allowance for uncollectible accounts at the beginning of the year, $$25,000($credit balance$)$; credit sales during the year, $$1,500,000$; accounts receivable written off during the year, $$16,000$; cash collections from customers, $$1,450,000.$ Assuming the company estimates that future bad debts will equal $10\%$ of the year$-$end balance in accounts receivable.

Calculate bad debt expense for the year.

Calculate the year$-$end balance in the allowance for uncollectible accounts.