You are given the following balances for the year 20x5:
	Allowance for doubtful accounts, beginning of year		41478 cr.
	Allowance for doubtful accounts, end of year		56185 cr.
	Bad debt expense		37788
What is the amount of accounts written off during the year?

Select one:

a. $59875

b. $23081

c. $56185

d. $37788