during the year, bears inc. recorded credit sales of $550,000. before adjustments at year-end, bears has accounts receivable of $330,000, of which $57,000 is past due, and the allowance account had a credit balance of $2,800. using the aging of receivables method, what would be the adjustment assuming bears expects it will not collect 6% of the amount not yet past due and 28% of the amount past due? a. bad debt expense