In the balance sheet at the end of its first year of operations, Dinty Inc. reported an allowance for uncollectible accounts of $82000. During the year, Dinty wrote off $32.000 of accounts receivable it had attempted to collect and failed. Credit sales for the year were $2200,000 and cash collections from credit customers totaled $1.950.000 In Dinty's adjusting entry for bad debts at year-end, which of these would be included