The records of Ayayai Company at the end of the current year show, $$972,000,$ and Sales Returns and Allowances $$48,000.$

$($a$)$ If Ayayai uses the direct write$-$off method to account for uncollectible accounts and Ayayai determines Matisse's $$1,080$ balance is uncollectible, what will Ayayai record'as bad debt expense?

Bad debt expense $

$($b$)$ Assume Ayayai uses the allowance method to account for uncpllectible accounts. If Allowance for Dou Accounts has a balance of $$1,320$ and Ayayai concludes bad d$$ts are expected to be $10\%$ of accounts receivable, what will Ayayai record as bad debt expense?

Bad debt expense $