Carla Vista Ltd. prepared an aging of its accounts receivable at December 31, 2023 and determined that the net realizable value of the receivables was $342200. Additional information for calendar 2023 follows: Allowance for expected credit losses, beginning $40120 Uncollectible account written off during year 27140 Accounts receivable, ending 377600 Uncollectible accounts recovered during year 5900 For the year ended December 31, 2023, Carla Vista's loss on impairment should be O $27140. $20000. $16520. $18880.