Brocton Inc A Determine the Balance of the Accounts Receivable Account at Year

Brocton Inc. sells to customers only on credit. For the year ended December 31, 2017, the following information is provided:
$\begin{array}{lrr} \text {Sales revenue } &\$550,000\\ \text {Accounts receivable, 1/01/17 } &240,000\\ \text {Allowance for doubtful accounts, 12/31/17 (before adjustment for bad debts) } &600\\ \text { Collections during 2017 } &580,000\\ \text { Accounts written off as uncollectible during 2017 } &14,000\\ \text { Sales returns } &6,000\\\end{array}$

A. Determine the balance of the Accounts Receivable account at December 31, 2017.
B. If Brocton estimates bad debts at 3% of net credit sales, how much is bad debt expense?