Alpha Company used the percentage of sales method, with an historical rate of 2% for determining their bad debt expense. During 2016, sales were $1,600,000, and the January 1 Allowance for Doubtful Accounts had a normal balance of $15,000. $17,500 of accounts were written off during the year. What are the year end dollar amounts for:
Charged to the Bad Debt Expense account
Balance for Allowance for Doubtful Accounts