Sheridan Corporation had a $1/1/25$ balance in the Allowance for Doubtful Accounts of $$44000.$ During $2025,$ it wrote off $$32000$ of accounts and collected $$8350$ on accounts previously written off. The balance in Accounts Receivable was $$785000$ at $\frac{1}{1}$ and $$925000$ at $\frac{12}{31}.$ At $\frac{12}{31}\frac{?}{25},$ Sheridan estimates that $6\%$ of accounts receivable will prove to be uncollectible. What is bad debt expense for $2025?$

$$55500.$

$$43500.$

$$35150.$

$$11500.$