The following information is related to December $31,2024$ balances.

Accounts receivable

Allowance for doubtful accounts $($credit$)$

Cash realizable value

$$1500000$

$(110000)$

$1390000$

During $2025$ sales on account were $$398000$ and collections on account were $$208000.$ The company wrote off $$21000$ in

uncollectible accounts. An analysis of outstanding receivable accounts at year$-$end indicated that uncollectibles should be estimated at

$$141000.$ Bad debt expense for $2025$ is:

$$141000.$

$$10000.$

$$31000.$

$$52000.$