Trinitron Inc. had a balance of $32,000 in the Allowance for Doubtful Accounts and a balance of $650,000 in Accounts Receivable on the 1/1/20 balance sheet. During 2020, the company wrote off $16,700 of accounts and recovered $6,200 on accounts that had been previously written off. The balance in Accounts Receivable was $730,000 at 12/31/20 at which time the company estimates that 6% of accounts receivable will prove to be uncollectible. Trinitron would report as the 2020 Bad Debt Expense