XYZ Company has the following account balances in 1/1/2021: Accounts receivable: 30,000 Allowance for doubtful accounts (A.F.D.A): 3000 credit During 2021 the following transaction occurred: 1) sales on account: 15,000 2) collections from customers: 10,000 3) wrote-off as uncollectible accounts 5,000 4)estimated uncollectible accounts at the end of the year is 3,000 Find the following amounts: 1) balance in AR at 31/12/2021 2) balance in A.F.D.A at 31/12/2021 3) bad debt expense for the year 2021