The Tesco Corporation, has estimated its bad debts at 0.35 per cent of net credit sales. During 2018, Tesco decided to calculate the required balance for the allowance for doubtful accounts at year-end, December 31, by aging its accounts receivable and determined that 6% of accounts receivable is estimated not to be collected. The following data, which already have been recorded in the company's general ledger, are also available: 2017 2018 Accounts written off On March 14, 2017 (Rogers) $2,000 On March 30, 2018 (Jones) $1,000 Recoveries of accounts written off On June 5, 2018 (Rogers) 800 The Allowance for Doubtful Accounts general ledger account reported the January 1, 2017 to be $6,000 credit. Net credit sales for 2017 was $500,000. 2018 year-end balance for accounts receivable is $120,000 Required: Prepare journal entries to record: 1. The amount of bad debt expense for the year 2017 i. 1(a) Show the calculation for bad debt expense ii. 1(b) Journal entry 2. The bad debt expense on December 31, 2018 i. 2(a) Show the calculation for bad debt expense ii. 2(b) Journal entry 3. The collection from Rogers on June 5, 2018