Johnson Company uses the allowance method to account for uncollectible accounts receivable. Bad debt expense is established as a percentage of credit sales. For 2013, net credit sales totaled $6,200,000, and the estimated bad debt percentage is 1.20%. The allowance for uncollectible accounts had a credit balance of $59,000 at the beginning of 2013 and $48,500, after adjusting entries, at the end of 2013.

1) what is the bad debt expense for 2013?

2) Determine the amount of accounts receivable written off during 2013.

3) If the company uses the direct write-off method, what would bad debt expense be for 2013?