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

Allowance for doubtful accounts – 1/1/year 5	$	40,000
Uncollectible accounts are written off during year 5	$	22,000
Uncollectible accounts recovered during year 5	$	8,000
Accounts receivable on 12/31/year 5	$	270,000

How much was recognized as a bad debt expense?