Lebanon Ltd. prepared an aging of its accounts receivable at December 31, 2020 and determined that the net realizable value of the receivables was $290,000. Additional information for calendar 2020 follows: Allowance for doubtful accounts, beginning $ 34,000 Uncollectible account written off during year 23,000 Accounts receable, ending 320,000 Uncollectible accounts recovered during year 5.000 For the year ended December 31, 2020, Lebanon's bad debt opere should be $20.000 5231000 $14000 516.000