The following information relates to a company$$s accounts receivable: gross accounts receivable balance at the beginning of the year, $$420,000$; allowance for uncollectible accounts at the beginning of the year, $$31,000($credit balance$)$; credit sales during the year, $$1,550,000$; accounts receivable written off during the year, $$22,000$; cash collections from customers, $$1,600,000.$ Assuming the company estimates that future bad debts will equal $9\%$ 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.