Gamma Corporation had a balance in its Allowance for Doubtful Accounts of $30,000 at January 1, 2020 for Accounts Receivable of $600,000. During the year, Gamma wrote off $21,600 of accounts receivable and collected $6,300 on accounts previously written off. The balance in Accounts Receivable at December 31, 2020, was $720,000. At year-end, Gamma estimate that 5% of Accounts Receivable will be uncollectible. What is the amount of bad debt expense Gamma Corporation will recognize for 2020? $21,300 $36,000 O $6,000 O $9,300