The Phillips Company gathered the following information pertaining to its year ended December 31, 2020 prior to any adjustments:

Net Sales for the Year $780,000

Accounts Receivable, 12/31 165,000

Allowance for Uncollectible Accounts, 12/31 2,200 Debit

Assume that Phillips uses the percentage of outstanding accounts receivable method for uncollectible amounts. An aging of accounts receivable indicates that $9,550 will be uncollectible. Phillips will report the following amounts in its 2020 financial statements:

Find

Bad debts expense ??

Net accounts receivable ??