As of 1/1/2020, T'Challa Company has an Allowance for Doubtful Accounts credit balance of $35,000. During 2020, T'Challa writes off specific accounts receivable worth a total of $24,000. At the end of the year, T'Challa records Bad Debt Expense of $26,000 using the percentage of credit sales method. What will be the balance of T'Challas Allowance for Doubtful Accounts as of 12/31/2020? Show your work.