At January 1, 2043 Je4-Py5 Company had an allowance for doubtful accounts with a $36,980 credit balance. During 2043, Je4-Py5 recorded $51,530 of write-offs and recorded $29,590 of recoveries of accounts receivable that had been written off in prior years. At December 31, 2043, Je4-Py5 Company prepared the following aging schedule: Accounts Receivable % Uncollectible not past due $146,200 3% 1-35 days past due $122,700 7% 36-70 days past due $104,500 9% 71-105 days past due $ 68,800 32% over 105 days past due $ 34,100 60% Calculate Je4-Py5 Company's bad debt expense for 2043.