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Vaughn Manufacturing's allowance for uncollectible accounts was $190000 at the end of 2017 and $178000 at the end of 2016. For the year ended December

Vaughn Manufacturing's allowance for uncollectible accounts was $190000 at the end of 2017 and $178000 at the end of 2016. For the year ended December 31, 2017, Vaughn reported bad debt expense of $31000 in its income statement. What amount did Vaughn debit to the appropriate account in 2017 to write off actual bad debts?

$43000

$31000

$12000

$19000

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