The following information relates to a company's accounts receivable: accounts receivable balance at the beginning of the year. $390,000; allowance for uncollectible accounts at the beginning of the year, $28,000 (credit balance); credit sales during the year, $1,400,000; accounts receivable written off during the year, $19,000; cash collections from customers. $1,300,000. Assuming the company estimates that future bad debts will equal 11% of the year-end balance in accounts receivable. 1. Calculate the year-end balance in the allowance for uncollectible accounts. Ending balance 2. Calculate bad debt expense for the year. Bad debt expense