The Allowance for Bad Debts account had a balance of $8,500 at the beginning of the year and $7,200 at the end of the year. During the year (including the year-end adjustment), bad debts expense of $16,000 was recognized. The total amount of past-due accounts receivable that were written off as uncollectible during the year were: Multiple Choice $14,700. $23,200. $17,300. $16,000.