Bad debts analysis$-$Allowance account and financial statement effects The following is a portion of the current asset section of the balance sheets of HiROE Co$.,$ at December $31,2023$ and $2022$:

$12/31/23$

$12/31/22$

Accounts receivable, less allowance for uncollectible accounts of $$23,000$ and $$11,000,$ respectively

$$457,000$

$$359,000$

Required:

$$Describe how the allowance amount at December $31,2023,$ was most likely determined

$$If bad debts expense for $2023$ totaled $$19,000,$ what was tha amount of accounts receivable written off during the year? $($Hint: Use the T$-$account model of the Allowance account, plug in the three amounts that you know, and solve for the unknown.$)$