During the year, Botswana Company made an entry to write off a $14,000 uncollectible account. Before this entry was made, the balance in accounts receivable was $585,000 and the balance in the allowance account was $25,000. What was the net realizable value of accounts receivable after the write-off entry? 17) The following information is available for Brazil Company: Allowance for doubtful accounts at December 31, 2020: Credit sales during 2021: Accounts receivable deemed worthless and written off during 2021: $ 28,000 1,200,000 32,000 As a result of a review and aging of accounts receivable in early January 2022, it has been determined that an allowance for doubtful accounts of $14,500 is needed at December 31, 2021. What amount should Brazil record as "bad debt expense" for the year ended December 31, 2021?