The beginning balance in the Allowance for Doubtful Accounts is $49236 cr.. During the year a total of $44164 of accounts were written off and $8806 of accounts previously written off were recovered. The bad debt expense for the year is $47438. What is the ending balance in the allowance for doubtful accounts?

Select one:

a. 44164

b. 47438

c. 61316

d. 35358