Sheridan Company's allowance for uncollectible accounts was $195000 at the end of 2020 and $181000 at the end of 2019. For the year ended December 31, 2020, Sheridan reported bad debt expense of $30100 in its income statement. What amount did Sheridan debit to the appropriate account in 2020 to write off actual bad debts?

$14000

$44100

$30100

$16100