Headland Co. provides for doubtful accounts based on 3% of gross accounts receivable, The following data are available for 2017.

Credit sales during 2017		$824,300
Bad debt expense		58,070
Allowance for doubtful accounts 1/1/17		18,180
Collection of accounts written off in prior years (customer credit was reestablished)		8,560
Customer accounts written off as uncollectible during 2017		30,830

What is the balance in Allowance for Doubtful Accounts at December 31, 2017?

The balance in Allowance for Doubtful Accounts