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Tornado Corp. released its 2019 report including the following information: Balance in allowance at the beginning of the year: $343,700, accounts written off during 2019:

Tornado Corp. released its 2019 report including the following information: Balance in allowance at the beginning of the year: $343,700, accounts written off during 2019: $128,300, balance in allowance at the end of the year $288,100. What did the company report as bad debt expense for 2019?

$72,700

$215,400

$159,800

$55,600

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