Rue Co's allowance for uncollectible accounts had a credit balance of $12,000 at December 31, Year 1. During Year 2, Rue wrote off uncollectible accounts of $48,000. The asine of accounts receivable indicated that a $0,000 allowance for uncollectible accounts was required at December 31, Year 2 . What amount of uncolfectible accounts epense should Rue report for Year 27