The following information relates to a company's accounts receivable: gross 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 bad debts at an amount equal to 2% of credit sales. 1. Calculate bad debt expense for the year. 2. Calculate the year-end balance in the allowance for uncollectible accounts 1 Bad debt expense 2. Ending balance