For the year ended, December 31, 2020, LAVENDER Company estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable. The following data are available: Allowance...

For the year ended, December 31, 2020, LAVENDER Company estimated its allowance for uncollectible accounts using the year-end aging of accounts receivable. The following data are available: Allowance for uncollectible accounts, 1/1/20 -₱56,000; Provision for uncollectible accounts during 2020 ( 2% on credit sales of ₱2,000,000) -₱40,000; Uncollectible accounts written off, 11/30/20 -₱46,000; Estimated uncollectible account per aging, 12/31/20 -₱69,000. After the year-end adjustment, the uncollectible accounts expense for 2020 should be?