Current Attempt in Progress Swifty Corporation had a 1/1/20 balance in the Allowance for Doubtful Accounts of $31500. During 2020, it wrote off $21100 of accounts and collected $6310 on accounts previously written off. The balance in Accounts Receivable was $640000 at 1/1 and $740000 at 12/31. At 12/31/20, Swifty estimates that 6% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2020? $34000 $37000. $12900 $27690