Apartial listing of costs incurred during december at gagnier corporation appears below: factory supplies $28,000 administrative wages and salaries $125,000 direct materials $173,000 sales staff salaries $88,000 factory depreciation $69,000 corporate headquarters building rent $54,000 indirect labor $52,000 marketing $123,000 direct labor $103,000 the total of the period costs listed above for december is:

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?