OJ Ltd has been having difficulty collecting its accounts receivable. For the year 2019, the company increased the allowance for doubtful accounts by $48 000, bringing the balance to $70 000. At the end of 2019, accounts receivable equalled $425 000. When the year-end audit was being done, it was decided to provide for another $50 000 of accounts receivable that were doubtful and write off $32 000 of accounts receivable previously deemed doubtful.

Calculate the following: 

1 Bad debts expense for 2019 

2 Allowance for doubtful debts at the end of 2019 

3 Estimated collectable value of accounts receivable at the end of 2019.