Clark Company estimated the net realizable value of its accounts receivable as of December 31, 2022, to be $176,000, based on an aging schedule of accounts receivable. Clark has also provided the following information The accounts receivable balance on December 31, 2022 was $188,200. Uncollectible accounts receivable written off during 2022 totaled $13,100. The allowance for doubtful accounts balance on January 1, 2022 was $17,200. How much is Clark's 2022 bad debt expense? Multiple Choice $4300 $16.300 $12.200 $8300