At January 1, 2043 Je4-Py5 Company had an allowance for doubtful accounts with a $36,380 credit balance. During 2043, Je4-Py5 recorded $51,510 of write-offs and recorded $29,660 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: % Uncollectible 3% 7% not past due 1-35 days past due 36-70 days past due 71-105 days past due over 105 days past due Accounts Receivable $146,200 $121,700 $104,600 $ 69,800 $ 33,200 9% 32% 60% Calculate Je4-Py5 Company's bad debt expense for 2043