Cook Co. determined that the net value of its accounts receivable at December 31, year 5, based on an aging of the receivables, was $235,000. Additional information is as follows:

Allowance for doubtful accounts - 1/1/year 5 0 $40,000

Uncollectible accounts written off during year 5 $ 22,000

Uncollectible accounts recovered during year 5 $8,000

Accounts receivable at 12/31/year 5 $270,000

How much was recognized as bad debt expense? SHOW WORK