Question: Maple Co . provides for bad debts expense at the rate of 5 . 7 0 % of ending Accounts Receivable. On Jan 1 ,

Maple Co. provides for bad debts expense at the rate of 5.70% of ending Accounts Receivable. On Jan 1,20X1, the Allowance for Bad Debts was $12,000. There were $16,000 of accounts written off during the year. Credit sales for the year were $855,000. Ending Accounts Receivable was $185,000.
What is the balance in the Allowance for Bad Debts account?
Enter your response as a whole number, no commas and no dollar signs.

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