Question $21$

$2\mathrm{.}5$ pts

During $2024,$ Hoosier Inc. had credit sales of $$300,000.$ Cash collections on credit sales during $2024$ totaled $$80,000,$ and the company estimates uncollectible accounts to be $6\%$ of accounts receivable.

The December $31,2023$ balance in the Allowance for Uncollectible Accounts was $$10,000($negative$,$ DEBIT balance$).$

What amount of bad debt expense was recorded at December $31,2024?$

$$23,200$

$$3,200$

$$28,000$

$$13,200$