At the beginning of 2018, Darby Travel, Inc. has the following account balances: Accounts receivable $45,000 (Debit) Allowance for Bad Debts $5,000 (Credit) During the year, credit sales were $810,000. Cash collected on credit sales was $760,000, and $18,000 was written off. Uptown uses the aging-of-receivables method to record bad debts expense. The amount estimated as uncollectible was $30,000. The amount of Bad Debts Expense for 2018 is $43,000 $30,000 $12,000 $13,000