It's balance following the year-end adjustment should reflect an estimate of uncollectible receivables as of the end of the year. Question 36 Western Company had the following data for the year: Accounts Receivable (beginning of year) $100,000 Allowance for Bad Debts (beginning of year) 12,000 Cash collected from credit customers 427.000 Credit sales for the year 578.000 Accounts Receivable (end of year) 146.000 Allowance for Bad Debts (end of year) 27,600 What was Western Company's BAD DEBT EXPENSE for the year? $105,000 $15,600 $120,600 $46,000 $12,000