The following information relates to a companyâs accounts receivable: gross accounts receivable balance at the beginning of the year, $330,000; allowance for uncollectible accounts at the beginning of the year, $22,000 (credit balance); credit sales during the year, $1,100,000; accounts receivable written off during the year, $13,000; cash collections from customers, $1,000,000. Assuming the company estimates that future bad debts will equal 10% of the year-end balance in accounts receivable.

Required:
a. Calculate the year-end balance in the allowance for uncollectible accounts.
b. Calculate bad debt expense for the year.