The account balances of Assen Company at December 31, 2024, the end of the current year, show Accounts Receivable $180,000; Allowance for Doubtful Accounts $2,200 (credit); Sales $1,420,000; Sales Returns and Allowances $50,000; and Sales Discounts $20,000.

Instructions
a. Record the adjusting entry at December 31, 2024, assuming uncollectible accounts are estimated to be 10% of accounts receivable.
b. Calculate the carrying amount of the accounts receivable.
c. Assume instead that the Allowance for Doubtful Accounts had a debit balance of $2,600 at December 31, 2024. What is bad debt expense for 2024, and what is the carrying amount of the accounts receivable at December 31, 2024?