UMPI Co$.\text{'}$s allowance for uncollectible accounts was $$180,000$ at the end of $2017$ and $$190,000$ at the end

of $2016.$ For the year ended December $31,2017,$ UMPI reported bad debt expense of $$31,000$ in its

income statement. What amount did UMPI debit to the appropriate account in $2017$ to write off actual bad

debts? Hint: Use a T account for your allowance for uncollectible accounts.

$41,000$

$21,000$

$31,000$

$51,000$