Based on the aging of its accounts receivable at December 31, Pribob Company determined that the net realizable value of the receivables at that date is 760,000. Additional information is as follows:

Accounts Receivable at December 31 ................................. 880,000

Allowance for Doubtful Accounts at January 1 ........... 128,000 (cr)

Accounts written off as uncollectible during the

year ...................................................................................88,000

Pribob's doubtful accounts expense for the year ended December 31 is