The Soft Company has provided the following information after year-end adjustments: Allowance for doubtful accounts was $11,000 at the beginning of the year and $30,800 at the end of the year. Accounts receivable were $80,800 at the beginning of the year and $422,000 at the end of the year. Accounts written off as uncollectible totaled $21,000. Net sales totaled $2,720,000. Sales discounts were $102,000. What was the amount of Softs bad debt expense for the year?

$40,800.

$1,200.

$19,800.

$21,000.