assume zap industries reported the following adjusted account balances at year-end. 20212020 accounts receivable$ 1,640,200$ 1,290,920 allowance for doubtful accounts(87,000)(71,800) accounts receivable, net$ 1,553,200$ 1,219,120 assume the company recorded no write-offs or recoveries during 2021. what was the amount of bad debt expense reported in 2021? multiple choice $15,200 $71,800 $87,000 $30,400