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 $165,000 2% 1-30 days past due 64,000 6% 31-60 days past due 53,000 13% 61-90 days past due 31,000 28% over 90 days past due 14,000 41% Calculate the amount of accounts receivable Betty wrote-off as uncollectible during 2022.