At December $31,2021,$ Sandhill Company had a balance of $$29,500$ in the Allowance for Doubtful Accounts. During $2022,$ Sandhill

wrote off accounts totaling $$26,196.$ One of those accounts $($$$3,540)$ was later collected. At December $31,2022,$ an aging schedule

indicated that the balance in the Allowance for Doubtful Accounts should be $$37,760.$