The unadjusted net accounts recelvable on the books of Elantra. Ltd. as of 31 December 204 are as follows: 40% of the accounts are current and 7% 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 end of 204