Total Sales for the year were $1,500,000 ($1,250,000 credit sales and $250,000 cash sales).

The un-adjusted balance for Accounts Receivable is an $80,000 debit balance and Allowance for Doubtful Accounts $1,950 debit balance.

XYZ Company estimates that 6% of accounts receivable will be un-collectible.

What amount is debited to Bad Debt Expense?

What is the ending balance in Allowance for Un-collectible Accounts?