The following information relates to Bedford Company's accounts receivable:

Accounts receivable balance on December 31, 2015 $918,000

Allowance for doubtful accounts balance on December 31, 2015 $50,000

Credit sales made in 2016 $5,844,000

Collections from customers on account in 2016 $4,900,000

Accounts receivable written off in 2016 $85,000

Accounts previously written off that were recovered in 2016 (not included in the collections above) $7,000

An aging analysis estimates the uncollectible receivables on December 31, 2016, to be $82,000. The allowance account is to be adjusted accordingly.

a) Calculate the ending balance in Accounts Receivable, as at December 31, 2016.

b) Calculate the Allowance for Doubtful Accounts balance, before adjustment, as at December 31, 2016

c) Calculate the bad debts expense for the year 2016.