Store #34 of CDA Hardware Associates has had below average sales over the past few years. As head of franchise operations, you are concerned with the continued low sales volume. The store manager wants you to diagnose the problem and recommend possible causes. Use the MARS model of individual behavior and performance to provide four different types of reasons why employees at Store #34 might be performing below average. Provide one example for each type of explanation. Students should answer this question by describing the four causes of individual behavior and applying these causes to the situation.

Johnson company uses the allowance method to account for uncollectible accounts receivable. bad debt expense is established as a percentage of credit sales. for 2018, net credit sales totaled $6,400,000, and the estimated bad debt percentage is 1.40%. the allowance for uncollectible accounts had a credit balance of $61,000 at the beginning of 2018 and $49,500, after adjusting entries, at the end of 2018.required: 1. what is bad debt expense for 2018 as a percent of net credit sales? 2. assume johnson makes no other adjustment of bad debt expense during 2018. determine the amount of accounts receivable written off during 2018.3. if the company uses the direct write-off method, what would bad debt expense be for 2018?