5) At the beginning of 2019, Osaka Sweets, Inc. has the following account balances: Accounts receivable $44,000 (Debit) Allowance for Bad Debts $7,000 (Credit) During the year, credit sales were $820,000. Cash collected on credit sales was $750,000, and $18,000 was written off. Osaka Sweets uses the aging-of-receivables method to record bad debts expense. The amount estimated as uncollectible was $26,000. The amount of Bad Debts Expense for 2019 is