The Allowance for Bad Debts Account Had a Balance of $20,400

Essay

The Allowance for Bad Debts account had a balance of $20,400 at the beginning of the year and $24,500 at the end of the year.During the year (including the year-end adjustment), bad debts expense of $33,600 was recognized.
Required:
Calculate the total amount of past-due accounts receivable that were written off as uncollectible during the year.(Hint: Make a T-account for the Allowance for Bad Debts account, plug in the amounts that you know, and solve for the missing amount.)