Working Backward: Allowance for Doubtful Accounts

Olson Corp. reported the following in the Current Assets section of its December 31, 2014, balance sheet:

Accounts receivable, 12/31/14: $54,140, 12/31/13: $48,380. net of allowances of $5,190 and $2,820, respectively

During 2014, Olson recorded $79,670 of sales on credit and wrote off $4,180 of uncollectible accounts.

Required:

1. Determine the amount of cash collected during 2014 from sales on credit. $67,360.

2. Determine the amount of bad debts expense for 2014___________________?