The following information relates to a company's accounts recelvable: gross accounts recelvable 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,

$$1,500,000$; accounts recelvable written off during the year, $$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 recelvable.

Calculate bad debt expense for the year.

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