As of January 1, 2021, Barley Co, had a credit balance of $530,000 in its allowance for uncollectible accounts. Based on experience, 1% of Barley's gross accounts receivable have been uncollectible. During 2021, Barley wrote off $660,000 of accounts receivable. Bartey's gross accounts receivable as December 31, 2021 is $18,500,000 How much bad debt expense should Barley record for 2021? Multiple Choice $55,000 $315.000 $185 000 $215,000