8. Clifton Co. determine that the net value of its accounts receivable at December 31,2011, based on an aging of the receivables, was P325000. Additional information is as follows:

Allowance for uncollectible accounts -1/1/11 30,000 Uncollectible accounts written off during 2011 18,000 Uncollectible accounts recovered during 2011 2,000 Accounts receivable at 12/31x1 350,000 For 2011, what would be Clifton uncollectible accounts expense