for 2018 rahals auto parts estimates bad debt expense at 1% of credit sales. rahals bad debt expense is

the question is incomplete, so I looked for the missing information:

The company reported accounts receivable and an allowance for uncollectible accounts of $86,500 and $2,100, respectively, at December 31, 2020. During 2021, Rahal's credit sales and collections were $404,000 and $408,000, respectively, and $2,340 in accounts receivable were written off. Rahal's final balance in its allowance for uncollectible accounts at December 31, 2021, is:

accounts receivables at the end of the year = $86,500 + $404,000 - $408,000 - $2,340 = $80,160

bad debt expense = (total credit sales x 1%) + beginning balance of uncollectible accounts - bad debt written off =  ($404,000 x 1%) + $2,100 - $2,340 = $3,800

answer; 33,000;

answer; how many employees will be needed for jobs in the coming period;