Question 22 of 25 View Policies Current Attempt in Progress Sunland Company provides for bad debt expense at the rate of 2% of accounts receivable. The following data are available for 2021: Allowance for doubtful accounts, 1/1/21 (Cr.) $ 13100 Accounts written off as uncollectible during 2021 9600 Ending accounts receivable 1198000 The Allowance for Doubtful Accounts balance at December 31, 2021, should be $23960 527460 $3500 $20460