Using the following information: 12/31/19 Accounts receivable 500,000.00 Allowance for Doubtful Accounts (35,000.00) 465,000.00 Cash realizable value During 2019, sales on account were $150,000 and collections on account were $90,000. Also during 2019, the company wrote off $5,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $45,000. What is bad debt expense