Sheffield Corp. had a 1/1/17 balance in the Allowance for Doubtful Accounts of $33000, During 2017, wrote off $21800 of accounts and colle $6490 on accounts previously written off. The balance in Accounts Receivable was $620000 at 1/5 and $730000 at 12/31. At 12/31/17, Smith estimates that 7% of accounts receivable will prove to be uncollectible. What is Bad Debt Expense for 20177 $39900. O $36500. $33410. $18100