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 $32,000 at the end of the year. Accounts receivable were $82,000 at the beginning of the year and $425,000 at the end of the year. Accounts written off as uncollectible totaled $22,500. Net sales totaled $2,750,000. Sales discounts were $105,000. What was the amount of Softs bad debt expense for the year?

$43,500

. $22,500.

$1,500.

$21,000.