What is the amount of write offs during Year 2 based on the following financial information?
Financial Statement Accounts at Year End
(000s)
From Balance Sheet: Year 1 Year 2
Gross Acts Receivable $321 $456
Allowance for Doubtful Accounts $27 $19
Net Accts Receivable $294 $437
From Income Statement:
Provision for Bad Debt $40 $27
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