At the end of 2012, the unadjusted trial balance of Territo, Inc. indicated $5,840,000 in Accounts Receivable, a credit balance of $9,200 in Allowance for Doubtful Accounts, and Sales Revenue (all on credit) of $160,450,000. Based on knowledge that the current economy is in distress, Territo increased its bad debt rate estimate to 0.3 percent on credit sales.

What is of accounts receivable for 2012? And What is Bad debt expense for 2012?