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At December 31, 2019, Mallards Masonry has Accounts Receivable of $190,000. On January 1, 2019, the Allowance for Doubtful Accounts had a balance of $25,100. During 2019, the company wrote off uncollectible accounts totaling $16,800. The company estimates 8% of accounts receivable will be uncollectible. How much is bad debt expense for 2019