Vaughn Manufacturing's allowance for uncollectible accounts was $187500 at the end of 2020 and $182000 at the end of 2019. For the year ended December 31, 2020, Vaughn reported bad debt expense of $28300 in its income statement. What amount did Vaughn debit to the appropriate account in 2020 to write off actual bad debts?

$33800

$5500

$22800

$28300