Question: At December 3 1 , 2 0 2 1 , Sandhill Company had a balance of $ 2 9 , 5 0 0 in the

At December 31,2021, Sandhill Company had a balance of $29,500 in the Allowance for Doubtful Accounts. During 2022, Sandhill
wrote off accounts totaling $26,196. One of those accounts ($3,540) was later collected. At December 31,2022, an aging schedule
indicated that the balance in the Allowance for Doubtful Accounts should be $37,760.

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