Rue Co.'s Allowance for Uncollectible Accounts had a credit balance of $12,000 as of December 31, 2020. During 2021, Rue wrote off uncollectible accounts of $38,000. As of December 31, 2021 the aging of Accounts Receivable indicated that a $55,000 Allowance for Uncollectible accounts was required. What is the amount of Bad Debt Expense that is recorded as of 12/31/21? (do not use dollar signs, commas or decimal points in your answer) Enter your answer in the first blank and show your work in the second blank