The 2014 annual report of Willamette Valley Vineyards, Inc., included the following information relating to their allowance for doubtful accounts: Balance in allowance at the beginning of the year $54,330, accounts written off during the year $51,467, balance in allowance at the end of the year $10,469. What did Willamette Valley Vineyards report as bad debt expense for the year? $2,863 $7,606 $10,469 $18,075 none of the above