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 $35,600 at the end of the year.

Accounts receivable were $85,600 at the beginning of the year and $434,000 at the end of the year.

Accounts written off as uncollectible totaled $27,000.

Net sales totaled $2,840,000.

Sales discounts were $114,000.

What was the amount of Softs bad debt expense for the year?

$27,000.

$51,600.

$2,400.

$24,600.