san mateo company had the following account balances at december 31, 2024, before recording bad debt expense for the year: accounts receivable $ 1,400,000 allowance for uncollectible accounts (credit balance) 22,000 credit sales for 2024 1,950,000 san mateo is considering the following approaches for estimating bad debts for 2024: based on 3% of credit sales based on 6% of year-end accounts receivable what amount should san mateo charge to bad debt expense at the end of 2024 under each method?