Use the following information to answer the next (2) questions: Let us assume that ABC Corporation is showing the following balances (before adjustment) as of December 31, 2020: $ 350,000 Accounts Receivable - General Accounts Receivable - Assigned Allowance for Doubtful Accounts $ 70,000 $ 1,400 debit balance Based on past experience, ABC estimates that 4% of total accounts receivable (general + assigned) will prove to be uncollectible. Determine the Ending Balance (after adjustment) in the Allowance for Doubtful Accounts at December 31, 2020: $14,000 $16,800 $15,400 $18,200 Continuing from the previous question: Let us assume that ABC Corporation is showing the following balances (before adjustment) as of December 31, 2020: Accounts Receivable - General Accounts Receivable - Assigned $ 350,000 $ 70,000 $ 1,400 debit balance Allowance for Doubtful Accounts Based on past experience, ABC estimates that 4% of total accounts receivable (general + assigned) will prove to be uncollectible. Determine the amount of Bad Debt Expense to be reported on the Income Statement as of December 31, 2020: $14,000 $16,800 $15,400 O $18,200