SA The following aging information pertains to Coolwear, Inc.'s accounts receivable at December 31, 2021 Days Estimated Outstanding Amount Uncollectible 0-30 $436,000 16 31-60 156,000 31 61-120 116,000 8 Over 120 135,000 15* During 2021, Coolwear wrote off $19,600 in receivables and recovered $7,600 that had been written off in prior years. Coolwear's December 31, 2020, allowance for uncollectible accounts was $48,000 (credit). Using the balance sheet approach, what amount of bad debt expense should Coolwear report for the year ended December 31, 2021