Near the End of 20X6, the Ledger of Dice Company

Near the end of 20X6, the ledger of Dice Company included the following accounts and balances: $$\begin{array} { | l | l | } \hline \text { Allowance for Doubtful Accts } & \$ 800 \text { credit balance } \\\hline \text { Bad Debt Expense } & 0 \text { balance } \\\hline \text { Trade Receivables } & 50,000 \text { debit balance } \\\hline\end{array}$$ Cash collections on trade receivables during 20X6 amounted to $148,500. Sales revenue during 20X6 amounted to $200,000, of which 75% was on credit, and it was estimated that 2% of the credit sales made in 20X6 would ultimately become uncollectible. Before adjusting entries were made for 20X6, (a) a $600 account was determined to be uncollectible and written off by Dice and (b) bad debt expense was recorded to 20X6. These adjustments are not reflected in the account balances above. After the above entries were posted to the ledger , the account balances were as follows (give the amount under the appropriate debit or credit column): $$\begin{array} { | l | l | l | } \hline \text { Transaction } & \text { Debit } & \text { Credit } \\\hline \text { Allowance for Doubtful Accounts } & & \\\hline \text { Bad Debt Expense } & & \\\hline \text { Trade Receivables } & & \\\hline\end{array}$$