Cronoss Allowance for Doubtful Accounts had a credit balance of $25,200 on January 1, 2016. During 2016, the company wrote off $20,400 of Accounts Receivable as uncollectible. The company prepared the following summary schedule from an aging of accounts receivable outstanding on December 31, 2016:

	1-30 days	31-60 days	61-90 days	Over 90 days
Balance of A/R	$400,000	$160,000	$56,000	$36,000
Estimated Uncollectible %	1%	5%	10%	30%

Determine the Bad debts Expense to be recorded on December 31, 2016.

$23,600

$17,200

$28,400

$33,200