13 The following aging information pertains to Kaminsky Co.'s accounts receivable at December 31, 2021: Days Outstanding 0-30 31-60 Over 60 Estimated % Amount Uncollectible $ 480,000 10 % 240,000 15 % 120,000 20 % 2.5 pts During 2021, Kaminsky wrote off $24,000 in receivables and reinstated $12,000 that had been written off in prior years. Kaminsky's December 31, 2020, allowance for uncollectible accounts was $72,000. Using the balance sheet approach, what bad debt expense would Kaminsky report in its 2021 income statement? $48,000 $72,000 $60,000 $36,000