At the beginning of 2017, Yummy Cupcakes, Inc. has the following book balances: Accounts Receivable $45,000 (Debit) and Allowance for Bad Debts $ 7,000 (Credit) During the year, credit sales were  $840,000. Cash collected from credit sales amounted to $750.000 and  $16,000 was deleted. Yummy Cupcakes uses the obsolete-minus-credits method to record bad debt expenses. Uncollectible accounts were estimated ato $30,000. 

Required

calculate the ending balance in the Provision for Doubtful Payables.