Allowance for Doubtful Accounts: Jan. 1, balance $4,000, Dec. 31, balance $7,500, uncollectible accounts written off during the year, $30,000. What was the Bad Debt Expense for the period?

I would think that it is 30,000 because that is how much is being written off... but it seems to easy. Am I missing something?

So I was thinking
4,000+30,000=34,000-7,000=26,500

So the 26,500 would be expensed, is that right?