Brown Cow Dairy uses the aging approach to estimate bad debt expense. The balance of each account receivable is aged on the basis of three time periods as follows: (1) not yet due, \(\$ 25,000\); (2) up to 120 days past due, \(\$ 10,000\); and (3) more than 120 days past due, \(\$ 5,000\). Experience has shown that, for each age group, the average bad debt rates on the receivables at year-end due to uncollectability are (1) 2 percent, (2) 10 percent, and (3) 30 percent, respectively. At December 31, 2011 (end of the current year), the allowance for doubtful accounts balance was \(\$ 600\) (credit) before the end-of-period adjusting entry is made.

Required:

What amount should be recorded as bad debt expense for the current year?