1Windsor Inc.'s unadjusted trial balance at December 31, 22017, included the following accounts: Debit Credit Allowance for doubtful accounts $8,700 Sales revenue $1,965,000 Sales returns and allowances 60,300 Sales discounts 4,400 4 Windsor estimates its bad debt expense to be 1.5% of met sales. Determine its bad debt expense for 2017