the records of concord company at the end of the current year show accounts receivable $98,400, credit sales $1,036,800; and sales returns and allowances $51,200. if concord uses the direct write-off method to account for uncollectible accounts and concord determines that matisse's $1,152 balance is uncollectible, what will concord record as bad debt expense? bad debt expense $ (b) if allowance for doubtful accounts has a balance of $1,408 and concord concludes bad debts are expected to be 10% of accounts receivable, what will concord record as bad debt expense? bad debt expense