Swifty Company provides for bad debt expense at the rate of 3% of accounts receivable. The following data are available for 2021: $ 11100 Allowance for doubtful accounts, 1/1/21 (Cr.) Accounts written off as uncollectible during 2021 Ending accounts receivable 10000 1209000 The Allowance for Doubtful Accounts balance at December 31, 2021, should be $35170. O $1100. $36270. O $37370