Gamma Corporation had a balance in its Allowance for Doubtful Accounts of $30,000 at January 1 , 2022 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 31,2022 , 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 2022? $36,000 $6,000 $21,300 $9,300