$28$ Total liabilities and shareholders' equity

Schedule M$-1$ Reconciliation of Income $($Loss$)$ per Books With Income per Return

Note: The corporation may be required to file Schedule M$-3.$ See instructions.

where would I put adjusted bad debt expense on this form? While bad debt expense for the year was $$5,000,$ accounts written off as uncollectible for the year totaled $$12,000$