The following information is taken from the records of Salzl Corp. at its December 31 year-end:

Salzl had always estimated its uncollectible accounts at two per cent of sales. However, because of large discrepancies between the estimated and actual amounts, Hilroy decided to estimate its December 31, 2016 uncollectible accounts by preparing an ageing of its accounts receivable. An amount of $10,000 was considered uncollectible at December 31, 2017.
Required:
1. Calculate the amount of bad debt expense for 2016.
2. Calculate the amount of bad debt expense for 2017.

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2016 2017 Accounts written off $2,400 During 2016 During 2017 1,000 Recovery of accounts written off Recovered in 2017 300 Allowance for doubtful accounts (adjusted balance At December 31, 2015 At December 31, 2016 8,000 9,000