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 $37600 at the end of the year Accounts receivable were $87,600 at the beginning of the year and $439,000 at the end of the year. Accounts written off as uncollectible totaled $29,500 Net sales totaled $2,890,000 Sales discounts were $119,000. What was the amount of Soft's bad debt expense for the year