Nenn Co's reported allowance for uncollectible accounts was $210,000 at the end of 2019 and $67,000 at the end of 2018. For the year ended December 31, 2019, Nenn reported bad debt expense of $37,000 in its income statement. There was no collection of previously written-off receivables. What amount did Nenn debit to the appropriate account in 2019 to write off actual bad debts?