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A companys year-end balance in accounts receivable is $2,800,000. The allowance for uncollectible accounts had a beginning-of-year credit balance of $44,000. An aging of accounts

A companys year-end balance in accounts receivable is $2,800,000. The allowance for uncollectible accounts had a beginning-of-year credit balance of $44,000. An aging of accounts receivable at the end of the year indicates a required allowance of $52,000. If bad debt expense for the year was $54,000, what was the amount of bad debts written off during the year?

Bad debts written off:

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