OJ Ltd has been having difficulty collecting its accounts receivable. For the year 2016, the company increased the allowance for doubtful accounts by $48 000, bringing the balance to $70 000. At the end of 2016, 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 2016 

2. Allowance for doubtful debts at the end of 2016 

3. Estimated collectable value of accounts receivable at the end of 2016.