An analysis and aging of accounts receivable of the Greatness Company at December 31, 2020, showed the

following: Accounts Receivable .................................. $800,000 Allowance for Doubtful Accounts (before adjustment) ................................ 36,000 (credit) Accounts estimated to be uncollectible ............... 76,800 Compute the Uncollectible Accounts Expense (Bad Debt Expense) of Greatness Company for the year ended 2020. a. $112,800 b. $40,800 c. $36,000 d. $76,800