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At January 1, 2026, Betty DeRose, Inc. reported an allowance for doubtful accounts with a $26,270 credit balance. During 2026 , Betty wrote-off as uncollectible

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At January 1, 2026, Betty DeRose, Inc. reported an allowance for doubtful accounts with a $26,270 credit balance. During 2026 , Betty wrote-off as uncollectible accounts receivable totaling $31,690 and recorded $11,310 of recoveries related to customers that had been written-off in the previous year. At December 31, 2026, Betty prepared the following aging schedule: Calculate the amount of bad debt expense recorded by Betty DeRose, Inc, for 2026

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