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At the beginning of 2017, Yummy Cupcakes, Inc. has the following ledger balances: Accounts Receivable $ 45 comma 000$45,000 (Debit) Allowance for Bad Debts $

At the beginning of 2017, Yummy Cupcakes, Inc. has the following ledger balances: Accounts Receivable $ 45 comma 000$45,000 (Debit) Allowance for Bad Debts $ 7 comma 000$7,000 (Credit) During the year, credit sales amounted to $ 840 comma 000$840,000. Cash collected on credit sales amounted to $ 750 comma 000$750,000, and $ 16 comma 000$16,000 has been written off. Yummy Cupcakes uses the agingminusofminusreceivables method to record bad debts expense. The estimate of uncollectible accounts was $ 30 comma 000$30,000. The ending balance in the Allowance for Bad Debts is ________.

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