The following information relates to a company's accounts recelvable: gross accounts recelvable balance at the beginning of the year. $$430,000$; allowance for uncollectible accounts at the beginning of the year, $$32,000($credit balance$)$; credit sales during the year, $$1,600,000$; accounts recelvable written off during the year, $$23,000$; cash collections from customers, $$1,650,000.$ 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.

$\backslash$table$[[1.$ Bad debt expense,$],[2.$ Ending balance,$]]$