Dodge Company had the following information relating to its accounts receivable at December 31, 2002, and for the year ended December 31, 2003:

Accounts receivable balance at 12/31/02

$900,000

Allowance for bad debts at 12/31/02 (credit balance)

50,000

Gross sales during 2003 (all credit).

5,000,000

Collections from customers during 2003

4,500,000

Accounts written off as uncollectible during 2003

60,000

Estimated uncollectible receivables at 12/31/03

110,000

Dodge Company uses the percentage of receivables method to estimate bad debt expense.

1. At December 31, 2003, what is the balance of Dodge Company s Allowance for Bad Debts? What is the bad debt expense for 2003?

2. At December 31, 2003, what is the balance of Dodge Company s gross accounts receivable?