At January 1, 2022, Betty DeRose, Inc. had an allowance for bad debts with

a $12,610 credit balance. Betty recorded bad debt expense of $31,470 for

2022. At December 31, 2022, Betty prepared the following aging schedule:

Accounts Receivable% Uncollectible

not past due$165,0002%

1-30 days past due64,0006%

31-60 days past due53,00013%

61-90 days past due31,00028%

over 90 days past due14,00041%

Calculate the amount of accounts receivable Betty wrote-off as uncollectible

during 2022.