Hoid & Co$.$ performed an aging analysis on the outstanding receivables at fiscal year$-$end and estimated the percentage uncollectible for each age category.

$ millions Trade Receivable Account Balances Days Past Due Estimated $\%$ Uncollectible

$$19,193,722-1\%$

$2,366,537<303\%$

$1,269,00131-607\%$

$320,32161-9015\%$

$98,804>9025\%$

Total customer accounts $23,248,385$

Allowance for uncollectible amounts, current balance $44,122$

Accounts receivable, net $$23,204,263$

a$.$ Use the aging analysis to determine the total required allowance for the fiscal year$-$end.

Note: Round answers to the nearest dollar, if applicable.

Note: Do not round intermediate calculations, if applicable.

$Answer $1$

b$.$ What is the amount of bad debt expense for the fiscal year?

Note: Round answers to the nearest dollar, if applicable.

Note: Do not round intermediate calculations, if applicable.

$Answer $2$