Crane Company's allowance for uncollectible accounts was $185000 at the end of 2020 and $179000 at the end of 2019. For the year ended December 31, 2020, Crane reported bad debt expense of $31800 in its income statement. What amount did Crane debit to the appropriate account in 2020 to write off actual bad debts?

a

$31800

b

$6000

c

$37800

d

$25800