Bramble Co$.$ prepared an aging of its accounts receivable at December $31,2025$ and determined that the amount expected to be collected was $$864400.$ Additional information is available as follows:

Allowance for uncollectible accounts at $\frac{1}{1}\frac{?}{25}-$credit balance $$107000$

Accounts written off as uncollectible during $2025$

$67000$

Accounts receivable at $\frac{12}{31}\frac{?}{25}$

$946000$

Uncollectible accounts recovered during $2025$

$15500$

For the year ended December $31,2025,$ Bramble's bad debt expense would be

$$55500.$

$$26100.$

$$67000.$

$$81600.$