The allowance for bad debts account had a balance of $7,300 at the beginning of the year and $10,100 at the end of the year. during the year (including the year-end adjustment), bad debts expense of $13,400 was recognized. required: calculate the total amount of past-due accounts receivable that were written off as uncollectible during the year. (hint: make a t-account for the allowance for bad debts account, plug in the amounts that you know, and solve for the missing amount.)