At January $1,2025,$ XYZ Company had an allowance for doubtful

accounts with a $$12,700$ credit balance. XYZ Company reported

the following information for $2025$:

Write$-$offs of uncollectible accounts $...........$ $ $9,200$

Recoveries of previously written$-$off accounts $..$ $ $14,600$

In order to estimate the bad debt expense, XYZ Company prepared

the following aging schedule at December $31,2025$:

Accounts Receivable $\%$ Uncollectible

not past due $$125,0002\%$

$1-30$ days past due $ $53,0006\%$

$31-60$ days past due $ $21,0009\%$

$61-90$ days past due $ $37,00016\%$

over $90$ days past due $ $14,00058\%$

total accounts receivable $$250,000$

Calculate XYZ Company's bad debt expense for $2025.$