Nenn Co.’s allowance for uncollectible accounts was $190,000 at the end of 2012 and $180,000 at the end of 2011.

Nenn Co.’s allowance for uncollectible accounts was $190,000 at the end of 2012 and $180,000 at the end of 2011. For the year ended December 31, 2012, Nenn reported bad debt expense of $26,000 in its income statement. What amount did Nenn debit to the appropriate account in 2012 to write off actual bad debts?