2 Clark Company estimated the net realizable value of its accounts receivable as of December 31, 2022, to be $181,000, based on an aging schedule of accounts receivable. Clark has also provided the following information: The accounts receivable balance on December 31, 2022 was $194,200. Uncollectible accounts receivable written off during 2022 totaled $13,600. The allowance for doubtful accounts balance on January 1, 2022 was $18,200. How much is Clark's 2022 bad debt expense? Multiple Choice $8,600. $13,200. $17,800. $4,600