Bonita Industries's allowance for uncollectible accounts was $188000 at the end of 2020 and $178000 at the end of 2019. For the year ended December 31, 2020, Bonita reported bad debt expense of $28500 in its income statement. What amount did Bonita debit to the appropriate account in 2020 to write off actual bad debts?

$18500

$28500

$38500

$10000