The following is a portion of the current asset section of the balance sheets of HiROE Co., at December 31, 2017, and 2016:

Accounts receivable, less allowance for uncollectible accounts of $9,300 and $4,200, respectively

12/31/17 = $157,300

12/31/16 = $118,000

Required:

a.If bad debts expense for 2017 totaled $10,800, what was the amount of accounts receivable written off during the year? (Hint: Use the T-account model of the Allowance account, plug in the three amounts that you know, and solve for the unknown.)

b. Calculate the ratio of the Allowance for Uncollectible Accounts balance to the Accounts Receivable balance at December 31, 2016, and 2017.(Enter your answers as a percentage rounded to 1 decimal place (i.e., 3.2).)

Ratio for 2016 =____ % ?

Ratio for 2017 =____ % ?