The sales, all on account, of Lins Company in Year 6, its first year of operations, were $800,000. Collections totaled $500,000. On December 31, Year 6. Lins Company estimated that 3 percent of all sales would probably be uncollectible. On the same date, Lins Company wrote off specific accounts in the amount of $9,900. On December 31, Year 7, after all write-offs of specific accounts receivable identified during Year 7 as being uncollectible, but before the adjustment for the bad debt expense of year 7, Lins Company's has the following accounts and balances: Accounts Receivable (Dr.) $280,000 Allowance for Uncollectible Accounts (Cr.) 8,000 On December 31, Year 7, Lins Company carried out an aging of its accounts receivable balances and estimated that the Year 7 ending balance of accounts receivable contained $19,000 of probable uncollectibles. It made adjusting entries appropriate for this estimate. Required: c. What was Bad Debt Expense for Year 7? d. What was the amount of specific accounts receivable written off as being uncollectible during Year 7