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Sunland Co's allowance for uncollectible accounts was $$184000$ at the end of $20\%5$ and $517$ Coo$0$ at the end of $2024.$ For the year ended December $31,2025,$ Sunland reported bad debt expense of $$35500$ in its income statemere. What amount did Sunland debit to the appropriate account in $2025$ to write off actual bad debts?

$$35500$

$$21500$

$$49500$

$$14000$