The following information is from the 2019 records of Albert Book Shop: 
Bad debts expense is estimated by the aging-of-receivables method.Management estimates that $5200 of accounts receivable will be uncollectible.Calculate the amount of bad debts expense for 2019.
Definitions:
Customer Service Department
A specialized division within a company that handles inquiries, resolves issues, and maintains positive relationships with customers.
Time-Driven Activity-Based Costing
A method of costing that assigns costs to products or services based on the actual time taken to produce or provide them, rather than on estimated absorption rates.
Capacity Analysis
The assessment of an organization's ability to meet current and future demand levels with its existing resources.
Tech Support Department
A division within a company that provides assistance and advice to users experiencing problems with technological equipment or software.
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