During 2011, sales on account were $290,000 and collections on account were $172,000. Also during 2011, the company wrote off $16,000 in...

During 2011, sales on account were $290,000 and collections on account were $172,000. Also during 2011, the company wrote off $16,000 in uncollectible accounts. An analysis of outstanding receivable accounts at year end indicated that uncollectible accounts should be estimated at $108,000.Bad debts expense for 2011 is