in reviewing its provision for uncollectible during 2012, has determined that 1% is the appropriate amount of bad debt expense to be charged to operation. the company had used 1/2 of 1% as its rate in 2011 and 2012 when the expense had been $18,000 and $12,000, respectively. the company recorded bad debt expense under the new rate for 2012.the company would have recorded $6,000 less of bad debt expense on december 31,2012 under the old rate