The following information is available for a company at the end of the year:

Net sales for the year	$767,000
Accounts receivable, beginning of year	$137,000
Accounts receivable, end of year	$72,000
Bad debt expense for the year	$43,000
Allowance for doubtful accounts, beginning of year	$59,000
Allowance for doubtful accounts, end of year	$79,000

What was the amount of write-offs during the year?

	$23,000
	$79,000
	$72,000
	$0