Can someone help me find the answer and solutions for these questions?

1. 

The following accounts were taken from Cervantes Inc.'s balance sheet at December 31, 2019. Debit Credit Accounts receivable 4,100,000 Allowance for doubtful 100,000 accounts Net credit sales 7,500,000 If doubtful accounts are 3% of accounts receivable, determine the bad debt expense to be reported for 2019.Tender Company accepted from a customer a P.4,000,000, 90-day, 12% note dated August 31, 2019. On September 30, 2019, the entity discounted without recourse the note at 15%. However, the proceeds were not received until October 1, 2019. What amount was received from the note receivable discounting