At December 31, 2021, Culver Imports reported this information on its balance sheet. Accounts receivable $558,400 Less: Allowance for doubtful accounts 39,840 During 2022, the company had the following transactions related to receivables. 1. Sales on account $2,885,000 2. Sales returns and allowances 72,500 3. Collections of accounts receivable 2,622,900 4. Write-offs of accounts receivable deemed uncollectible 42,170 Record bad debt expense for 2022, assuming that aging the accounts receivable indicates that estimated bad debts are $83,000. (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses e.g. (45).) Common Stock Rev. Stockholders' Equity Retained Earnings Exp