Oriole Companyhad a 1/1/20 balance in the Allowance for Doubtful Accounts of $30500. During 2020, it wrote off $20700of accounts and collected $6270on accounts previously written off. The balance in Accounts Receivable was $630000at 1/1 and $730000at 12/31. At 12/31/20,Orioleestimates that6% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 2020?

$34000.

$13300.

$27730.

$36500.