Nonsense Company started 20X1 with $310,000 of Accounts Receivable and an Allowance for Doubtful Accounts of $22,000. During 20X1, Nonsense wrote off $25,000 of Accounts Receivable and based its year-end adjusting entry off the following aging analysis:

What value will Nonsense report as Bad Debt Expense for the twelve months ended 12/31/20X1?

Days past due Total O days 1 to 30 days 31 to 60 days 61 to 90 days Over 90 days Accounts Receivable $350,000.00 $170,000.00 $115,000.00 $45,000.00 $9,000.00 $11,000.00 Percent Uncollectible 3.0% 6.0% 8.0% 30.0% 70.0%