Allowance for Doubtful Accounts At the beginning of the year, Kullerud Manufacturing had a credit balance in its allowance for doubtful accounts of $6,459, and at the end of the year it was a credit balance of $31,425. During the year, Kullerud made credit sales of $890,000, collected receivables in the amount of $812,000, and recorded bad debt expense of $33,750. Required: Compute the amount of receivables that Kullerud wrote off during the year.