The following information is related to December $31,2024$ balances.

$$ Accounts receivable $$1610000$

$$ Allowance for doubtful accounts $($credit$)(121000)$

$$ Cash realizable value $1489000$

During $2025$ sales on account were $$378000$ and collections on account were $$216000.$ The company wrote off $$20500$ in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectibles should be estimated at $$142000.$The bad debt expense for $2015$ is:

$$500$

$$142000$

$$21000$

$$41500$