The following information is related to December 31, 2021 balances. Accounts receivable $1640000 (124000) Allowance for doubtful accounts (credit) Cash realizable value 1030000 During 2022 sales on account were $382000 and collections on account were $216000. The company wrote off $23200 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that bad debts should be estimated at $148000. Bad debt expense for 2022 is: O $148000 $47200. $800. O $24000. During 2022 Nash's Trading Post, LLC had sales on account of $525000, cash sales of $215000, and collections on account of $335000. In addition, they collected $5500 which had been written off as uncollectible in 2021. As a result of these transactions the change in the accounts receivable balance from the beginning of the year to the end of the year indicates a $399500 increase $184500 increase. O $190000 increase. O $405000 increase. Wildhorse Co. unadjusted trial balance includes the following balances (assume normal balances): Accounts receivable $1890000 Allowance for doubtful accounts $43600 Bad debts are estimated to be 10% of outstanding receivables. What amount of bad debt expense will the company record? O $183030 O $143270 O $145400 O $188400