Marigold Corp.'s allowance for uncollectible accounts was $190500 at the end of 2020 and $178500 at the end of 2019. For the year ended December 31, 2020, Marigold reported bad debt expense of $32000 in its income statement. What amount did Marigold debit to the appropriate account in 2020 to write off actual bad debts? $44000 $32000 $12000 $20000