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Maple Co. provides for bad debts expense at the rate of 1.97% of credit sales for the period. On Jan 1, 20X1, the Allowance for

Maple Co. provides for bad debts expense at the rate of 1.97% of credit sales for the period. On Jan 1, 20X1, the Allowance for Bad Debts was $26,000. There were $16,000 of accounts written off during the year. Credit sales for the year were $795,000. What is the balance in the Allowance for Bad Debts account? Enter your response as a whole number, no commas and no dollar signs.

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