Swifty Corporation had the following 2020 income statement. Revenues $95,000 Expenses 63,000 $32,000 In 2020, Swifty had the following activity in selected accounts. Accounts Receivable 1/1/20 20,000 Write-offs 900 Revenues 95,000 Collections 92,000 12/31/20 22,100 Allowance for Doubtful Accounts 1/1/20 1,200 Bad debt Write-offs 900 1,900 expense 12/31/20 2,200