On $\frac{12}{31}\frac{?}{x1},$ Sanders, Inc. had balances in

Accounts Receivable and Allowance for

Uncollectible Accounts of $$4,840$ and $$94,$

respectively. During $20$X$2,$ Sanders wrote off $$82$

in accounts receivable and determined that there

should be an allowance for uncollectible accounts

of $$114$ at $\frac{12}{31}\frac{?}{x2}.$ What amount should

Sanders record for bad debt expense?