Wilson Co had a balance in Allowance for Doubtful Accounts for $36,000 on Dec 31, 2021. During 2021, Wilson had credit sales of $300,000 and collected $200,000. Wilson wrote off $10,000 as uncollectible. Wilson estimated that total uncollectible amounts would be 8% of accounts receivable for 2021. What is the balance in Accounts Receivable on Dec 31?