Concord Corporation's allowance for uncollectible accounts was $$186500$ at the end of $2020$ and $$178000$ at the end of $2019.$ For the

year ended December $31,2020,$ Concord reported bad debt expense of $$29900$ in its income statement. What amount did Concord

debit to the appropriate account in $2020$ to write off actual bad debts?

$$38400$

$$29900$

$$21400$

$$8500$