The partial balance sheets of Candy Works, Inc. follow:

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Requirement a$.$ Determine the amount of accounts receivable written off during $2023.$

The amount of accounts receivable written off during $2023$ is

Requirement b$.$ Compute the amount of bad debt expense recorded for $2023.$

The bad debt expense recorded for $2023$ is

Data table

Additional Information:

Net credit sales for $2023$ amounted to $$9,550,000.$

Cash collections for $2023$ were $$940,000.$