Nysa works in an electricity distribution company’s customer service department. one day she gets a call from a customer who is furious that he had to pay the bill and fine of the previous owner, who was stealing electricity. he uses a lot of offensive language and seems to be holding nysa personally responsible for sending him the bill. nysa tries not to feel angry and irritated. she tries to imagine how she would feel if she had to pay a bill that wasn’t hers. she tells the customer that she understands how he feels and promises to do whatever she can to cancel the bill. she also apologizes for the utility company’s blunder. what is she using?

Johnson company uses the allowance method to account for uncollectible accounts receivable. bad debt expense is established as a percentage of credit sales. for 2018, net credit sales totaled $6,400,000, and the estimated bad debt percentage is 1.40%. the allowance for uncollectible accounts had a credit balance of $61,000 at the beginning of 2018 and $49,500, after adjusting entries, at the end of 2018.required: 1. what is bad debt expense for 2018 as a percent of net credit sales? 2. assume johnson makes no other adjustment of bad debt expense during 2018. determine the amount of accounts receivable written off during 2018.3. if the company uses the direct write-off method, what would bad debt expense be for 2018?