Question 14 Lebanon Ltd. prepared an aging of its accounts receivable at December 31, 2020 and determined that the net realizable value of the receivables was $290,000. Additional Information for calendar 2020 follows: Allowance for doubtful accounts, beginning Uncollectible account written off during year Accounts receivable, ending Uncollectible accounts recovered during year $ 34,000 23,000 320,000 5,000 For the year ended December 31, 2020, Lebanon's bad debt expense should be $23,000 $16,000 $20,000 $14,000