Assume Zap industries reported the following adjusted account balances at year-end. Accounts Receivable Allowance for Doubtful Accounts Accounts Receivable, Net 2021 $ 1,690,200 (92,000) $ 1,598,200 2020 $ 1,340,920 (76,300) $ 1,264,620 Assume the company recorded no write-offs or recoveries during 2021. What was the amount of Bad Debt Expense reported in 2021? Multiple Choice $92,000 $76,300 $31,400 $15,700