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Sunland Company 's allowance for uncollectible accounts was $ 191000 at the end of 2017 and $ 181000 at the end of 2016. For the

Sunland Company's allowance for uncollectible accounts was $191000 at the end of 2017 and $181000 at the end of 2016. For the year ended December 31, 2017, Sunland reported bad debt expense of $29100 in its income statement. What amount did Sunland debit to the appropriate account in 2017 to write off actual bad debts?

$19100

$10000

$39100

$29100

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