Sunland Co$.\text{'}$s allowance for uncollectible accounts was $$184000$ at the end of $2025$ and $$170000$ at the end of $2024.$ For the year

ended December $31,2025,$ Sunland reported bad debt expense of $$35500$ in its income statement. What amount did Sunland debit to

the appropriate account in $2025$ to write off actual bad debts?

$$49500$

$$21500$

$$14000$

$$35500$