This Company Sells Its Merchandise Only on Credit -Refer to Abundant Returns

This company sells its merchandise only on credit. The following data are available at December 31, Year 1.
$\begin{array}{lr}\text { Sales } & \$ 411,000 \\\text { Sales returns and allowances } & 12,000 \\\text { Accounts receivable at January 1, Year 1 } & 89,000 \\\text { Allowance for doubtful accounts at January 1, Year 1 } & 4,100 \\\text { Cash collections during Year 1 } & 385,100 \\\text { Accounts written off as uncollected during Year 1 } & 3,600\end{array}$
-Refer to Abundant Returns.Assume that the company estimates bad debts using the aging method.The aging schedule indicates that $11,500 of the end of the year accounts receivable will be uncollected.
A) What andunt will the compary recognize as bad debt expense for the year?

B) If the ending balance of accounts receivables is \$65,200, what is the net realizable value of accounts receivable reported on December 31, Year 1?