The unadjusted net accounts receivable on the books of Elantra Ltd. as of 31 December 20X4 are as follows:

Accounts receivable	$	210,000
Less: Allowance for doubtful accounts		32,000
	$	178,000

40% of the accounts are current and 5% might not be collected, and the remainder is past due and 30% might not be collected. Required: Calculate the bad debt expense, the balance in the allowance for doubtful accounts, and the net accounts receivable on the SFP at the end of 20X4.

Bad debt expense Allowance for doubtful accounts Net accounts receivable