Iron Horse Cycles had a $3400 balance in the Allowance for Doubtful Accounts as of December 31, 2020, before the current year's provision for uncollectible accounts. An aging of the Accounts Receivable is provided above. What is the amount of bad debt expense that should be recorded for 2020 AR Balance % Uncollectible 2% Current Accounts 1 - 30 days past due 31-60 days past due 61- 90 days past due Over 90 days past due $205,000 $95.000 $32,000 5% 8% $12.000 15% $22.000 35% Total Accounts Receivable $366,000 Problem Counts 2 Points O $3.400 0 $14.035 O $10.635 $17.510 O $15.950 O $12.550