Budgetary Performance for Cost Center Suwanee Company's costs were under budget by $59,700. The company is divided into North and South regions. The North Region’s costs were over budget by $4,200. Determine the amount that the South Region’s costs were over or under budget.

On december 31 of the current year, the unadjusted trial balance of a company using the percent of receivables method to estimate bad debt included the following: accounts receivable, debit balance of $97,900; allowance for doubtful accounts, credit balance of $1,031. what amount should be debited to bad debts expense, assuming 6% of outstanding accounts receivable at the end of the current year are estimated to be uncollectible?