Answer:
$25,000
Step-by-step explanation:
When there is a movement in allowance for bad debt account, it is usually as a result of bad debts and bad debts already written off.
The amount of write offs during the year is computed as follows;
Amount write off = Beginning allowance for doubtful accounts + Bad debt expenses - Closing allowance for doubtful accounts
= $57,000 + $45,000 - $77,000
= $25,000
Therefore, the amount of write offs during the year is $25,000