What is the Doubtful Accounts Expense for the year ended December 31, 2009 if the Accounts Receivable at December 31, 2009 is $440, the Allowance for the Doubtful Accounts at January 1, 2009 is $64, the Accounts written off as uncollectible during the year is $44, and the net realizable value of the recevables at December 31, 2009 is $380?