Fundamentals of Financial Accounting 4th Edition by Fred Phillips,Robert Libby,Patricia Libby

Exercise 46

Using Financial Statement Disclosures to Infer Bad Debt Expense
The 2011 annual report for Sears Holding Corporation contained the following information:

Assume that accounts receivable write-offs amounted to $13 during 2011 and $3 during 2010, and that Sears did not record any recoveries.
Required:
Determine the Bad Debt Expense for 2011 based on the above facts.