The Steven Co. estimates its Allowance for Doubtful Accounts by aging its accounts receivable. At the end of 201 its accounts receivable were aged as follows: The company estimates that all amounts outstanding for 30 days or less will be collected but the 5% of the amounts outstanding between 31 and 90 days and 50% of the amount outstanding over 90 days will eventually be uncollectible. The balance in the Allowance for Doubtful Accounts at the beginning of 201 was $50,000. During 201,$35,000 of uncollectible accounts were written off. The Uncollectible Accounts Expense for 201 is