Accounts receivable, December 31, 2019 $40,000(debit) Allowance for bad debts, December 31, 2019 prior to adjustment 1700 (debit) Net credit sales for 2019 178,000 Accounts written off as uncollectible during 2019 17,000 Cash sales during 2019 32,000. Bad debts expense is estimated by the aging-of-receivables method. Management estimates that $7000 of accounts receivable will be uncollectible. Calculate the ending balance of allowance for Bad Debts, after the adjustment for bad debts expense, at December 31, 2019.