The following aging information pertains to Kaminsky Co's accounts receivable at December 31, 2021:1 Days Outstanding 0-30 31-60 Over 60 Amount Estimated % Uncollectible S 400,000 10 % 200.000 15% 100,000 20% During 2021, Kaminsky wrote off $20,000 in receivables and reinstated $10,000 that had been written off in prior years. Kaminsky's December 31, 2020, allowance for uncollectible accounts was $60,000. Using the balance sheet approach, what bad debt expense would Kaminsky report in its 2021 income statement? O $30,000 O $60,000 O $50.000 $40,000